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ERP ReferenceE-invoicing mandates

Country · LU

E-invoicing in Luxembourg

Last verified · official sources

B2B (domestic)

No mandate

There is no general B2B e-invoicing mandate in Luxembourg according to the sources we checked.

B2G (public sector)

In force

B2G e-invoicing obligations in Luxembourg have applied since 18 April 2019, with sending required since 18 May 2022.

Key facts

Model
No B2B e-invoicing regime in force today.
Formats
Network / platform
Peppol
Archiving period
10 years
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 18 April 2019B2GIn forcereceive only

    Central public bodies must receive and process EN 16931 e-invoices (Law of 16 May 2019), with no threshold

  2. 18 April 2020B2GIn forcereceive only

    Sub-central public entities must receive and process e-invoices

  3. 18 May 2022B2GIn forcesend and receive

    Large companies must issue e-invoices to public sector bodies (Law of 13 Dec 2021)

  4. 18 October 2022B2GIn forcesend and receive

    Medium-sized companies must issue e-invoices to public sector bodies

  5. 18 March 2023B2GIn forcesend and receive

    Small and newly established businesses (all Luxembourg and foreign economic operators) must issue e-invoices to public sector bodies

Details and caveats

All public sector bodies receive via Peppol; manual submission or upload is possible via guichet.lu web forms. No B2B or B2C mandate and no real-time reporting; new legislation aligned with ViDA is anticipated in the coming years (no date). Around 1.4 million e-invoices were received by nearly 800 public bodies in 2024. EC factsheet last updated Aug 2025. Archiving: copies of issued invoices and all received invoices must be stored for ten years from their date of issue (indirect tax portal, AED).

ERP support in Luxembourg

FAQ

Is B2B e-invoicing mandatory in Luxembourg?

There is no general B2B e-invoicing mandate in Luxembourg according to the sources we checked.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Luxembourg?

B2G e-invoicing obligations in Luxembourg have applied since 18 April 2019, with sending required since 18 May 2022.

Which e-invoice formats and network are used in Luxembourg?

Formats recorded from official sources: Peppol BIS Billing 3.0, EN 16931 (UBL 2.1 / CII). Network or platform: Peppol.

Related

Sources

Last verified . Always check the official source before acting.