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Luxembourg has taken significant steps toward the adoption of e-invoicing, aligning its regulations with EU standards to improve financial efficiency, enhance tax compliance, and facilitate digital transformation. The country has fully implemented mandatory e-invoicing for public sector transactions, ensuring that government suppliers submit invoices electronically to streamline administrative processes.
Although B2B e-invoicing is not yet compulsory, many businesses in Luxembourg have voluntarily adopted digital invoicing due to its benefits, including faster payments, reduced administrative burdens, and improved financial reporting. The adoption of Peppol has further enhanced Luxembourg’s ability to facilitate cross-border invoicing, making it easier for companies to integrate with European trading partners.
Regulatory authority
The Ministry of Digitalisation and the Administration des Contributions Directes (ACD) oversee e-invoicing implementation in Luxembourg.
E-invoicing requirements
Since May 18, 2022, all public sector suppliers must issue electronic invoices in compliance with European Directive 2014/55/EU. B2B e-invoicing remains optional, but adoption is increasing as businesses recognize its efficiency and cost-saving benefits.
Accepted invoice formats
Invoices must be issued in Peppol BIS or UBL XML format to ensure compatibility with EU standards.
Transmission channels
Invoices must be submitted via the Luxembourg National e-invoicing Platform or Peppol-certified networks.
Digital signatures
Digital signatures are not required but can be used for additional security and authenticity.
Archiving requirements
Invoices must be archived for ten years, ensuring compliance with Luxembourg’s financial regulations.
How B2B e-invoicing works in Luxembourg
Businesses generate invoices in Peppol BIS or UBL XML format and submit them via Peppol-certified platforms. Many companies voluntarily adopt e-invoicing for faster processing and improved VAT compliance.
How B2G e-invoicing works in Luxembourg
Invoices must be submitted through the Luxembourg National e-invoicing Platform, validated by public authorities, and archived for ten years.
