B2G E-invoicing in Luxembourg [2025 Requirements]

Luxembourg, after Belgium and the Netherlands, is the last BENELUX country to implement mandatory e-invoicing for public authorities. As stated by the Act of 13 December 2021 amending the Act of 16 May 2019 on electronic invoicing in public procurement and concession contracts, large Luxembourgian companies have been obliged to send e-invoices to public authorities since 18 May 2022. Even if the entity is outside Luxembourg, but issues invoices to public entities in Luxembourg, it must send them in electronic form.

E-invoicing process description

Luxembourg uses the PEPPOL network for B2G e-invoicing. To be part of the PEPPOL network and send invoices to public entities in Luxembourg, a company must be connected to a PEPPOL Access Point. The Access Point company should be specialized provider of e-invoicing services certified by the PEPPOL network, which meets PEPPOL requirements by converting invoices to the necessary PEPPOL BIS 3.0 format and sending them via the standard PEPPOL channel (AS4).

Each business entity has several options to be able to issue and send e-invoices via PEPPOL:

Establish cooperation with a service provider that is a PEPPOL access point
Set up its own PEPPOL Access Point
Use one of the invoicing or accounting software packages (ERP)

Once a company is connected to an Access Point, it is connected to all the PEPPOL participants in the network and can exchange not only invoices with Luxembourgian public authorities, but also other document types with any private company which is also connected to the network through their Access Point.

For smaller and less technologically mature companies, an online form has been made available for issuing and sending compliant e-invoices. Its completion consists in manually entering the basic elements or uploading an already compliant electronic invoice.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Frequently Asked Questions

1. What is PEPPOL?
PEPPOL is a set of artifacts and specifications that gives the possibility to exchange invoices in the public/B2G sector. Luxembourg uses the PEPPOL network for B2G e-invoicing.
2. Is e-invoicing mandatory in Luxembourg?
Large Luxembourgian companies have been obliged to send e-invoices to public authorities since the May 18ths 2022.
3. Who is liable to send e-Invoices in Luxembourg?
For now, the obligation concerns large Luxembourgian companies. In October 2022, it will cover medium-sized taxpayers, and in March 2023 will be extended to small and new businesses.

Achieve Global e-Invoicing Compliance with Comarch

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