Receiving and processing electronic invoices in Luxembourg has been mandatory for public entities of the central government since April 18, 2019. Sub-central government entities (mainly municipalities) were mandated to receive and process compliant e-invoices one year later, as of 18 April 2020.
E-invoicing implementation in Luxembourg
A new partially mandatory implementation of electronic invoicing for suppliers began in May 2022.
The obligation for business operators to invoice electronically is being implemented in stages, depending on the size of the company:
- Large companies as of 18 May 2022
- Medium-sized companies as of 18 October 2022
- Small and newly established companies as of 18 March 2023
The list of large and medium-sized companies who are already required to issue and transmit electronic invoices to the public authoritites as of 18th May 2022 or 18th October 2022, respectively, can be found here.
Process of e-invoicing in Luxembourg
In Luxembourg, electronic invoices are submitted and received thanks of the Peppol eDelivery Network. Each electronic invoice must comply with European standard EN 16931, and one of the following formats is allowed:
- XML UBL
- XML UN/CEFACT CII
A company has several options to make itself ready to issue and transmit compliant electronic invoices via Peppol:
- it can rent a Peppol Access Point
- it can set up its own Peppol Access Point
- it can use one of the invoicing or accounting software packages (ERP)
Within the B2B environment, e-invoices are still entirely voluntary.