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Luxembourg E-Invoicing

B2G Only

Luxembourg completed its phased B2G e-invoicing rollout by March 18, 2023. B2B e-invoicing remains voluntary.

Visit Ministry for Digitalisation

Key compliance facts

Standard

Peppol BIS Billing 3.0

Authority

Ministry for Digitalisation

Mandatory For

All companies supplying Luxembourg public-sector bodies; ordinary B2B remains voluntary

Effective Date

May 18, 2022 (large companies) · Oct 18, 2022 (medium-sized companies) · Mar 18, 2023 (all remaining companies)

About Luxembourg E-Invoicing

Luxembourg introduced compulsory electronic invoicing through the law of December 13, 2021, but the mandate is focused on supplies to public sector bodies rather than the entire private sector. The rollout was phased by company size and completed on March 18, 2023, after first covering large and medium-sized operators. Luxembourg uses Peppol as the common delivery network and also offers MyGuichet alternatives for businesses that invoice the public sector only occasionally.

Implementation Phases

  1. ✓

    Large Companies

    May 18, 2022

    Large companies supplying Luxembourg public-sector bodies came into scope first.

  2. ✓

    Medium-Sized Companies

    Oct 18, 2022

    The B2G e-invoicing obligation was extended to medium-sized businesses.

  3. ✓

    All Companies

    Mar 18, 2023

    The phased B2G rollout was completed and all suppliers to public-sector bodies came into scope.

Key Compliance Facts

  • The obligation is centered on B2G rather than general domestic B2B invoicing
  • Peppol is Luxembourg's common delivery network for public-sector e-invoices
  • MyGuichet.lu offers manual alternatives for low-volume suppliers
  • The legal basis was introduced by the law of December 13, 2021
  • Luxembourg is another Benelux market where Peppol is core infrastructure

Frequently Asked Questions

Is e-invoicing mandatory in Luxembourg?

All companies supplying Luxembourg public-sector bodies; ordinary B2B remains voluntary. Status: B2G Only.

Which authority regulates e-invoicing in Luxembourg?

Ministry for Digitalisation

What e-invoicing standard does Luxembourg use?

Peppol BIS Billing 3.0

What is the e-invoicing model in Luxembourg?

Peppol (4-corner)

When did Luxembourg e-invoicing take effect?

May 18, 2022 (large companies) · Oct 18, 2022 (medium-sized companies) · Mar 18, 2023 (all remaining companies)

Official Documentation

Guide

Luxembourg e-facturation Portal

Official Luxembourg portal explaining the legal basis, public-sector scope, and practical onboarding routes for e-invoicing.

Guide

Guichet.lu — Submitting a Compliant Electronic Invoice

Official Luxembourg administrative guide for transmitting compliant public-sector e-invoices through the available channels.