E-invoicing compliance and regulatory updates - Luxembourg

Electronic Invoicing in Luxembourg

Is e-invoicing mandatory in Luxembourg ?

E-invoicing is mandatory for all public administrations and their suppliers in B2G transactions. For B2B transactions, e-invoicing is voluntary.

Who is affected?

All public entities in Luxembourg and their suppliers must use e-invoicing. B2B companies may use e-invoicing on a voluntary basis.

Compliance requirements

Public sector suppliers must send e-invoices through the Peppol network using the required formats or PDF with LU-specific CIUS via Chorus Pro-compatible platforms. For B2B, companies may use e-invoicing voluntarily.

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Key Deadlines 

• No upcoming deadlines

Standards & Platforms

Platform

There is no national platform through which invoices must be transacted. Luxembourg uses the Peppol network for e-invoicing in the public sector or the Hybrid PDF+XML formats through the applicable Chorus Pro-compatible platforms.

What formats are required in Luxembourg?

Invoices must be in electronic format and comply with the EN 16931 requirements. When transacting through Peppol, the applicable formats must be used, such as Peppol BIS 3.0. When transacting through Chorus Pro-compatible platforms, LU-specific CIUS must be used.

Archiving in Luxembourg

Invoices must be stored for ten years. Electronic archiving is allowed, including scanned paper invoices, provided the rules are followed. The readability, integrity, and authenticity of invoices must be ensured.

What are the archiving requirements in Luxembourg?

Legal invoice:

• For suppliers: A legal invoice in B2G is the e-invoice sent in the respective electronic format. In B2B, the legal invoice is the invoice sent in the format as agreed with the buyer.
• For buyers: In B2G, the legal invoice is the invoice received in an electronic format. In B2B, the legal invoice is the invoice received from the supplier in the format as agreed with the supplier.

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Key Actions  

Ensure compliance: When transacting with public entities, use e-invoicing.

Enable e-invoicing: Talk with your business partners about adopting e-invoicing.

Archive properly: Store invoices for ten years.

Luxembourg e-invoicing and archiving requirements at a glance:

Supplier requirement: Luxembourg suppliers to the public sector must issue e-invoices in a Peppol-based format. In the B2B sector, issuing e-invoices is voluntary.

Buyer requirement: Luxembourg contracting authorities must be able to receive B2G e-invoices in the national Peppol format. B2B buyers may accept e-invoices on a voluntary basis.

Archiving requirement: Invoices must be archived for ten years.