E-invoicing rules · Luxembourg (LU)
E-invoicing in Luxembourg
Is e-invoicing mandatory in Luxembourg?
No B2B mandate. All suppliers to Luxembourg's public sector have had to send e-invoices since March 2023.
Key dates
-
In force
E-invoices mandatory for all suppliers to the public sector.
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Mandatory for all suppliers since 2023 (Peppol).
- Formats
- Peppol BIS Billing 3.0
- Transmission
- Peppol.
- Reporting
- No transaction-level e-reporting.
- Tax authority
- Administration de l'enregistrement, des domaines et de la TVA
Freelancers and small businesses
Selling to the public sector requires a Peppol e-invoice; PDF is fine between businesses.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Luxembourg
InvoBox already opens incoming Peppol BIS Billing 3.0 XML files and shows them as a readable invoice. Issuing e-invoices for Luxembourg is not available yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Luxembourg?
No B2B mandate. All suppliers to Luxembourg's public sector have had to send e-invoices since March 2023.
Which e-invoice formats are used in Luxembourg?
Peppol BIS Billing 3.0. Transmission: Peppol.
What does it mean for freelancers and small businesses in Luxembourg?
Selling to the public sector requires a Peppol e-invoice; PDF is fine between businesses.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Administration de l'enregistrement, des domaines et de la TVA or your tax adviser before you act. This page is general information, not tax advice.