The glossary to understand and take action

Consumer

A consumer is a natural person acting for purposes outside their professional activity, within the applicable definition.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

The classification of the relationship affects information and protection rules. It must be assessed before using terms intended for professionals or handling a complaint.

In your file

What this changes in practice

Consumer status depends on the purpose for which a person acts, according to the relevant framework. A private purchase and a professional purchase do not necessarily fall under the same protections. The company must therefore identify its audience in order to prepare its information, terms of sale and ordering process. A clause cannot freely exclude an applicable mandatory protection rule.

A scenario to help you understand

Educational example

A shop sells online to private individuals and businesses. It distinguishes the journeys and information required according to the buyer's status.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier le public visé
  • Adapter les informations précontractuelles
  • Vérifier les règles impératives

The practical question

Find out more

Pourquoi distinguer les conditions de vente B2B et B2C ?

Les protections du consommateur ne se transposent pas automatiquement aux relations entre professionnels, et l’inverse est également vrai. Identifiez le public et la finalité de l’achat pour appliquer les règles appropriées. Le parcours de vente, les informations, les réclamations et les éventuels droits de rétractation doivent correspondre au contrat réellement conclu.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Right of withdrawalThe right of withdrawal makes it possible, in situations provided for by law, to withdraw from a contract within a specified period and according to specified procedures.Durable mediumA means enabling information sent to its recipient to be stored and subsequently consulted without alteration for an appropriate period.Sales invoiceA sales invoice describes the transaction invoiced to a customer, with the applicable information and VAT treatment.OSS — VAT One Stop ShopA scheme allowing VAT on certain covered transactions carried out for consumers in the European Union to be declared and paid in one Member State.ILNAS — standardisation and product safetyILNAS is the Luxembourg administration responsible for standardisation, accreditation, and product and service safety and quality missions. Its role is particularly relevant to businesses that place products on the market.Consumer Protection DirectorateThe Consumer Protection Directorate is involved in consumer protection in Luxembourg. Its resources help professionals understand the rules applicable to their relationships with private individuals.

Put it into practice

Explore further with our guides

Practical guideSales to consumers: organising contracts, invoices and complaints

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.