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Electronic invoicing in Luxembourg

The use of the electronic invoice differs based on the environment where it is being used. The government is currently working on a gradual mandatory implementation of the electronic invoice with the public administration. In the B2B environment the electronic invoice is completely voluntary. 

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Characteristics of Electronic Invoicing in Luxembourg

Electronic invoicing in the B2G (Business-to-Government) sphere has been mandatory for all companies in Luxembourg since the completion of its mass implementation in March 2023. This includes both domestic and foreign companies supplying goods or services to public entities in the country. All invoices must be sent through the Peppol network, adhering to the Peppol BIS 3.0 standards.

Mandatory Use

The mandatory receipt and processing of electronic invoices by central government public entities has been in effect since April 18, 2019. Subsequently, sub-central institutions were also required to process electronic invoices. Beginning in May 2022, the obligation for suppliers to send electronic invoices exclusively via the Peppol network has been gradually implemented .

Invoice Format

The standard format for electronic invoices in Luxembourg is Peppol BIS 3.0, ensuring interoperability and compliance with European regulations.

Electronic Signature

Applying an electronic signature to electronic invoices is not mandatory, thus simplifying the issuance and submission process.

Archiving

According to current regulations, electronic invoices and other accounting records must be retained for a minimum period of 10 years, ensuring traceability and availability in the event of tax inspections or audits.

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