Luxembourg E-invoicing

Luxembourg is on a typical trajectory regarding its e-invoicing adoption. It wasn’t an early mover, yet it already has a mandate in place—specifically for B2G e-invoicing.

This page provides an overview of Luxembourg’s current e-invoicing rules and regulations. It will be updated as developments occur, so be sure to add it to your bookmarks.

1. B2B and B2C e-invoicing in Luxembourg 2. B2G e-invoicing in Luxembourg 3. The use of Peppol in Luxembourg 4. Timeline of e-invoicing adoption in Luxembourg 5. Setting up e-invoicing in Luxembourg 6. FAQ 7. Additional resources

B2B and B2C e-invoicing in Luxembourg

There is no mandate for sending and receiving e-invoices in the context of B2B and B2C transactions in Luxembourg.

Suppliers and sellers may choose to voluntarily issue electronic invoices to other businesses, but they must first obtain permission to do so.

Suppliers and sellers may choose to issue electronic invoices to other businesses voluntarily, but they first need to obtain permission to do so. If they decide to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin, for example, by using an electronic signature.

B2G e-invoicing in Luxembourg

Public sector bodies, central authorities, regional authorities and local authorities must be able to receive and process electronic invoices.

It’s also mandatory for national and foreign economic operators and suppliers of public bodies to submit e-invoices.

The use of Peppol in Luxembourg

All public sector bodies must be able to receive electronic invoices through Peppol’s network.

Ministries and administrations of the State must access Peppol through the Luxembourg Government IT Centre access point. However, as Peppol is a decentralised network, other public sector bodies can use any domestic Peppol Access Point.

In addition to using the Peppol network, suppliers must use the Peppol BIS v3 Billing structure for their e-invoices to public sector bodies.

Learn more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Luxembourg

Here are the milestones in Luxembourg’s electronic invoicing journey.

14 December 2021: A law amending the previous law on e-invoicing is published, mandating the sending of electronic invoices in public procurement
18 May 2022: Large businesses must issue e-invoices to public sector bodies
18 October 2022: Medium-sized businesses must issue e-invoices to public sector bodies
18 March 2023: Small businesses must issue e-invoices to public sector bodies

Setting up e-invoicing in Luxembourg

E-invoicing compliance in Luxembourg requires time, understanding and resources. Complying with e-invoicing everywhere you do business requires much more.

Sovos can help, serving as your single compliance partner everywhere you operate for e-invoicing and tax. Compliance is our concern, adapting as you navigate growth, new territories and regulatory changes.

Get in touch with us

FAQ

Is e-invoicing mandatory in Luxembourg?

Public sector bodies must be able to receive and process e-invoices, and suppliers of goods to public sector bodies must issue e-invoices, meaning there is a B2G mandate in place. There is no mandate in place for B2B transactions.