B2G E-Invoicing in Luxembourg
E-invoicing in Luxembourg has been in place for public procurement since 2019 through a phased implementation plan that concluded in March 2023.
Last modified on 2023-08-04 in Countries
Peppol BIS 3.0
n/a
Luxembourg Inland Revenue, Indirect Tax Authority, Customs and Excise Agency
Post-audit
2019
n/a
10 years
E-Invoicing, also referred to as electronic invoicing, is a modern invoicing approach enabling businesses to electronically exchange invoices in a structured digital format. Recognizing its numerous advantages, Luxembourg has recently embraced the implementation of this method.
Luxemburg is the last Benelux country to implement mandatory e-invoicing for B2G transactions through the Peppol network. The implementation period began in 2019 and was recently finalized in March 2023, as all companies are now included in the legislation.
Beginning on 18 March 2023, small and newly created businesses in Luxembourg must issue e-invoices to public entities. This finalizes Luxembourg's phased implementation of B2G e-invoicing.
18 April 2019: Mandatory receiving and processing of e-invoices for public entities and central government
May 2022: Phased introduction of B2G e-invoicing for large companies
October 2022: Introduction of B2G e-invoicing for medium-sized companies
15 March 2023: Introduction of B2G e-invoicing for small and new companies
Since March 2023, all companies dealing with public procurement and concession contracts must issue compliant electronic invoices.
In order to comply with the European standard EN 16931, Luxemburg encourages the use of the Peppol BIS 3.0 format, which is also used in many other countries.
There is no mandatory method to ensure the integrity of an electronic invoice, making the use of a digital signature mandatory.
Electronic invoices must be stored for 10 years in case of an audit.
There are 3 ways to issue electronic invoices via Peppol
Establish a connection with a Peppol Access Point (AP) such as DDD Invoices
Set up an independent Access Point
Use e-invoicing or accounting software package offered by an ERP
The Peppol delivery network serves as the foundation for Luxembourg's e-invoicing system. Since there is no central platform, companies can send and receive invoices using any e-invoicing program compatible with the Peppol network.
Currently, in Luxembourg, eInvoicing is not used for Value Added Tax (VAT) digital reporting. Nevertheless, although there is no mandatory reporting requirement in place, tax authorities may request accounting and tax data in SAF-T format from companies during audits.
Want to connect to Peppol but don't know how? Here are the benefits of choosing DDD Invoices as your Peppol Access Point:
Unlock the ability to send and receive e-documents worldwide, without worrying about local compliance issues. Through our API, we automatically fill in your invoice data and send the invoice to the proper authorities, letting you focus on your core business processes and we manage the bureaucracy.
Seamlessly integrate into your current invoicing system, ERP or CRM in as little as one day. Enjoy an error-free and automated invoicing process through our secure and reliable service.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.