B2G E-Invoicing in Luxembourg

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.

Latest news

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.

Electronic invoice implementation timeline

• 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

Requirements for e-invoicing

Scope

Since March 2023, all companies dealing with public procurement and concession contracts must issue compliant electronic invoices.

Format

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.

Authenticity

There is no mandatory method to ensure the integrity of an electronic invoice, making the use of a digital signature mandatory.

Archiving

Electronic invoices must be stored for 10 years in case of an audit.

How to send e-invoices in Luxembourg

There are 3 ways to issue electronic invoices via Peppol

1. Establish a connection with a Peppol Access Point (AP) such as DDD Invoices

2. Set up an independent Access Point

3. Use e-invoicing or accounting software package offered by an ERP

Peppol

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.

Digital reporting requirements

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.

DDD Invoices: a certified Peppol Access Point

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.

FAQs about e-invoicing in Luxembourg