Covered by Complyance
Luxembourg
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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