Covered by Complyance

Luxembourg

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

EN 16931‑compliant e‑invoices via Peppol BIS formats (UBL or CII).

Infrastructure

Peppol network is primary channel; submissions via Access Point or state portals (MyGuichet.lu) with API integration.

Model

Post‑audit; public bodies must accept structured e‑invoices; no clearance step required beyond compliance check.

E-reporting

Status

No real-time or structured e-reporting mandate as of mid‑2025. ViDA-aligned reporting legislation is under preparation, aiming for alignment by 2030.

Format

To be defined alongside future B2B mandates; likely follows Peppol BIS structured data.

Scope & deadline

Expected B2B cross-border digital reporting phased starting 2027–2030.

More info

Luxembourg is a small Western EU member with strong public finance digitization. It adopted phased B2G e‑invoicing mandates between 2019–2023, using Peppol network and EN 16931 standards. While B2B mandates are not yet required, legislative planning toward EU ViDA alignment is underway for the coming years.

Tax authority

Ministry for Digitalisation & Ministry of the Economy supervise; Administration de l’enregistrement, des domaines et de la TVA oversees tax compliance.

Archiving period

Invoices must be retained for 10 years following calendar year; electronic storage permitted with invoice integrity preserved.

E-signature

Not mandatory; structural compliance via Peppol ensures authenticity and integrity.

Regulation

Law of 16 May 2019 transposing EU Directive 2014/55/EU; phased implementation deadlines defined through Ministerial Decrees up to 2023; future B2B rules under national reform aligned with ViDA.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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