Electronic invoice in Luxembourg
Comprehensive guide to electronic invoicing in Luxembourg – 100% B2G mandate via Peppol network, with full compliance since March 2023
Luxembourg has successfully implemented 100% electronic invoicing in its public sector, making it one of the frontrunners in Europe for B2G e-invoicing. Since March 2023, all suppliers – domestic or foreign – must send invoices electronically to Luxembourg public authorities. Uniquely, Luxembourg leverages the Peppol network as its backbone rather than a central government platform, ensuring flexibility and international compatibility.
Key Milestones
2019
Law of 16 May 2019
Luxembourg passed legislation to transpose EU Directive 2014/55/EU. By April 2019, central government bodies were required to receive e-invoices; local authorities followed by April 2020.
2021
B2G Supplier Mandate Enacted
Amendment of 13 December 2021 established phased deadlines for suppliers to send e-invoices to public sector: large companies by May 2022, medium by October 2022, small by March 2023.
2022
Phased B2G Rollout
Large enterprises required to e-invoice public sector from May 18, 2022. Medium-sized enterprises followed from October 18, 2022.
2023
Full B2G Mandate
As of March 18, 2023, e-invoicing became compulsory for all suppliers (including small and micro businesses, domestic or foreign) to Luxembourg public sector.
2024
Rapid Adoption
Around 1.4 million e-invoices received via Peppol network. Luxembourg became the 11th largest Peppol country by volume and 4th relative to population.
2028+
Future B2B Expansion
Plans to align with EU ViDA initiative, potentially expanding e-invoicing to B2B transactions around 2028–2030 to meet EU’s digital reporting requirements.
Key Legislation
✓
Law of 16 May 2019 on e-Invoicing in Public Procurement – transposed EU Directive 2014/55/EU, requiring public sector bodies to receive and process e-invoices.
✓
Amendment of 13 December 2021 – introduced obligations on suppliers with phased deadlines for large, medium, and small companies.
Technical Standards:
- E-invoices must comply with European Standard EN 16931
- Accepted formats: UBL 2.1 or UN/CEFACT CII (both XML)
- Peppol BIS Billing 3.0 is the primary specification used
- No country-specific CIUS or local deviations – fully European standard
Key Legal Points:
- Foreign suppliers are explicitly included in the mandate
- No exemptions by invoice amount – applies to all public procurement invoices
- Currently no B2B or B2C mandate, but future alignment with EU ViDA expected
B2G (Business-to-Government)
Fully Mandatory
Since March 18, 2023, every invoice to Luxembourg public authorities must be electronic. Applies to all suppliers regardless of size or nationality.
B2B (Business-to-Business)
Voluntary
No current mandate. Businesses can use e-invoicing by mutual agreement. Many already use Peppol for efficiency. Future mandate expected around 2028–2030.
B2C (Business-to-Consumer)
No Mandate
Consumer invoicing remains outside scope. Traditional receipts and invoices (paper or PDF) continue for B2C transactions.
Important for Foreign Suppliers
If you are a foreign company invoicing a Luxembourg public authority, you are subject to the same e-invoicing mandate. The law explicitly covers “all Luxembourg or foreign economic operators” for public contracts.
Peppol Network as Backbone
Luxembourg relies on the Peppol network rather than a central government platform. This decentralized approach allows flexible access through certified Access Points and ensures international interoperability.
Submission via Invoice Portal
Invoice Portal – Peppol Access Point
Our Invoice Portal provides certified Peppol Access Point connectivity, enabling seamless e-invoice transmission to Luxembourg government authorities. Connect your ERP or use our web interface for compliant B2G invoicing.
Technical Formats
Peppol BIS Billing 3.0 (UBL 2.1 XML)
UN/CEFACT CII XML
UN/CEFACT CII XML
FAQs
Is electronic invoicing mandatory in Luxembourg?
Yes, for B2G transactions. Since March 18, 2023, all suppliers must send electronic invoices to public sector bodies. For B2B, it remains voluntary but is expected to become mandatory around 2028–2030.
What formats are accepted for e-invoices?
Luxembourg accepts XML invoices in UBL 2.1 or UN/CEFACT CII formats conforming to EN 16931. Peppol BIS Billing 3.0 (UBL) is the most common format. PDF is not considered an e-invoice.
How do I send an e-invoice to a Luxembourg public entity?
Use a Peppol-enabled software or service provider to transmit via the Peppol network. Alternatively, small suppliers can use the Guichet.lu web portal for manual entry. You’ll need the recipient’s Peppol ID (often their VAT or business number).
Do foreign companies need to comply?
Yes. Foreign suppliers invoicing Luxembourg public authorities are subject to the same mandate. Connecting via Peppol through a certified provider makes cross-border compliance straightforward.
What happens if I don’t send an e-invoice?
Public authorities will likely reject or not process non-electronic invoices, severely delaying payment. While no specific fines are outlined, non-compliance could harm your relationship or eligibility for future contracts.
Summary
Luxembourg is one of Europe’s frontrunners in B2G e-invoicing. By late 2025, 100% electronic invoicing is mandatory for all companies—domestic and foreign—working with the public sector. This was achieved through phased enforcement in 2022–2023, resulting in near-universal adoption: around 800 public bodies and 1,400+ private businesses are now connected via the Peppol network.
Unlike many countries, Luxembourg did not create a central government portal. Instead, it relies fully on the decentralized Peppol interoperability framework, allowing invoices to flow through certified service providers. The country uses the pure European standard EN 16931 (UBL/CII) with no national deviations, ensuring seamless cross-border compatibility.
While B2B and B2C e-invoicing remain voluntary for now, the government actively promotes adoption and is aligning policy toward a potential future mandate for all VAT invoices later in the decade. Overall, Luxembourg offers a mature, efficient, and future-ready e-invoicing environment, with faster processing, fewer late payments, and strong alignment with upcoming EU digital reporting initiatives.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
