E-Invoicing in Luxembourg
Luxembourg has fully implemented B2G e-invoicing with all businesses (large, medium, small) required to issue e-invoices to public sector entities since March 2023. The country is the 11th largest by absolute numbers in the Peppol network and 4th relative to country size. B2B e-invoicing remains voluntary.
Do I Need to Act?
Coming Soon— Stable - monitoring ViDA
Threshold: B2G mandatory; B2B voluntary
Peppol BIS Billing 3.0
Recommended format
Also accepted: UBL 2.1
- 1B2G via Peppol network is mandatory
- 2B2B remains voluntary with growing adoption
- 3Register with a Peppol Access Point provider
- 4Luxembourg is well-prepared for future EU mandates
Pre-configured with Luxembourg ruleset • Free to try
Quick Facts
Current Regulation
Law of 16 May 2019, Amendments of 13 December 2021
Language
Luxembourgish
Currency
EUR
Accepted Formats
Peppol BIS 3.0
Upcoming Changes
No B2B mandate planned. ViDA preparation for July 2030.
Key Dates & Timeline
April 2019
Central public bodies must receive e-invoices
April 2020
Sub-central entities must receive e-invoices
December 2021
Law amended - supplier mandates introduced
May 2022
Large companies must issue e-invoices to public sector
October 2022
Medium companies must issue e-invoices
March 2023
All businesses must issue e-invoices for B2G
B2G Requirements
All businesses must issue e-invoices to public sector since March 2023. The rollout was phased by company size: large companies from May 2022, medium from October 2022, and all businesses from March 2023. Peppol is the backbone for all B2G e-invoicing. Luxembourg has 11 certified Peppol service providers. Alternative submission options include MyGuichet.lu portal for manual entry/upload and API integration for high-volume direct system-to-system connections.
Government Portal
MyGuichet.lu
B2B Requirements
B2B e-invoicing is voluntary with no mandate planned. The government encourages voluntary adoption. Luxembourg uses a Peppol-centric system with the entire infrastructure built on Peppol. The 2025-2030 government strategy explores using Peppol beyond invoicing, including potential VAT integration.
Technical Requirements
Luxembourg uses the Peppol network as its backbone. Accepted formats are Peppol BIS 3.0 (primary), UBL 2.1, and UN/CEFACT CII - any format compatible with UBL 2.1 meeting Directive 2014/55/EU. Compliance standard is EN 16931-1:2017. Luxembourg uses the standard Peppol CIUS with no national CIUS. The Centre for Information Technology of the State (CTIE) operates as the central authority. The Ministry for Digitalisation serves as the Peppol Authority. MyGuichet.lu portal is available for manual submission.
Accepted Formats
- Peppol BIS 3.0
- UBL 2.1
- UN/CEFACT CII
Key Requirements
- Peppol BIS Billing 3.0 compliance
- Peppol Access Point provider
- EN 16931-1:2017 standard
- 10-year archiving requirement
- Integrity, authenticity, readability guaranteed
Penalties & Non-Compliance
B2G non-compliance results in invoice rejection and payment delays. Since March 2023, all businesses are required to comply.
E-Invoicing Partners for Luxembourg
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