Electronic invoicing in Luxembourg, anchored in the Act of 13 December 2021, requires large companies operating in the countries to send e-invoices to public authorities. In addition, companies outside of Luxembourg that issue invoices to public entities within the country must send them electronically. Unimaze explores the specifics of Luxembourg's e-invoicing regulations, how they impact businesses operating in the country, and the advantages of switching to electronic invoicing. We'll also tell you how you can leverage Unimaze e-invoicing solutions to digitize how to send and receive invoices even if you're not a supplier to public entities.
E-Invoicing/CTC Model
Post Audit
Mandatory Infrastructure
Mandatory e-Invoice Format
Issuing Mandate
Receiving Mandate
Digital Signature
Not Required
Archiving Abroad
Allowed under specific conditions
Archiving Period
10 Years
Implementing e-Invoicing in Luxembourg has been a gradual process, with the government taking a phased approach to its rollout.
2019:
The first step was taken in May 2019 when the Act on electronic invoicing in public procurement and concession contracts was introduced.
This legislation aimed to promote electronic invoicing in public procurement and required public authorities to accept e-invoices from suppliers.
2022:
The next implementation phase began on 18 May 2022, when large companies operating in Luxembourg were required to send e-invoices to public authorities.
This includes companies outside Luxembourg that issue invoices to public entities in the country.
In October 2022, the obligation was extended to medium-sized taxpayers.
In the third and final phase, which started in March 2023, small and new businesses must implement electronic invoicing when dealing with public authorities.
There are numerous reasons why your company should consider switching to e-invoicing:
This can result in faster payment processing times and improved cash flow.
Additionally, the time and resources saved by automating invoicing processes can be redirected to other business areas.
Check out our in-depth guide on more benefits of e-invoicing.
Two manual technical alternatives are available on MyGuichetTo to transmit an electronic invoice in Luxembourg, in addition to using the common delivery network Peppol (peppol.eu).
One option is to use the online form to manually enter the required invoice information into the form fields and submit the completed form.
The other option is to download an already compliant electronic invoice and submit it via the completed form.
These backup solutions are meant for businesses not yet equipped to send electronic invoices automatically via Peppol.
They may be suitable for a transitional phase and for those who need to send a limited number of invoices to public sector bodies (no more than 10-20 per year).
While businesses can use My GuichetTo to transmit e-invoices in Luxembourg, the best sustainable, economical, and seamless strategy is to partner with a Peppol-certified electronic service provider like Unimaze.
Here’s why you should work with Unimaze as your e-invoicing service provider in Luxembourg:
What Does All This Mean for Your Business?
You'll Achieve Legal Compliance
Partnering with Unimaze will ensure you fully comply with Luxembourg's data regulation and transfer standards.
You'll Digitize Your Business
Unimaze's innovative e-solutions will allow your business to leverage digitization’s benefits, including streamlining and automating AP procedures.
You’ll Enjoy Massive Savings
Shunning paper-based invoicing for e-invoices can save your business hundreds of dollars annually. Use our e-invoicing benefits calculator to see how much you could be saving.
Ready to Streamline Your Invoicing Process and Take Your Business to the Next Level?
Contact Unimaze today to learn more about our customizable and secure e-invoicing solutions and how we can help your business achieve its goals.
In Luxembourg, e-invoices must comply with the European Norm (EN) 16931.
The EN 16931 standard specifies that e-invoices must be in a structured electronic format, such as XML or UBL, and must contain certain mandatory information, including:
While B2B e-invoicing isn’t mandatory in Luxembourg, large Luxembourgian companies are obliged to send e-invoices to public authorities.
This marks a significant step towards the wider adoption of electronic invoicing in Luxembourg and reflects the government's commitment to modernizing its administrative procedures.
Currently, large Luxembourgian companies with more than 250 employees or an annual turnover of more than €50 million are required to submit their invoices to public authorities in electronic format, using the European Norm (EN) 16931 standard.
This requirement applies to invoices for all public contracts and invoices for any other services or goods provided to public authorities.
This requirement has been extended to small and new businesses since March 2023.
While B2B e-invoicing is not currently mandatory for businesses in the private sector, many companies are voluntarily adopting electronic invoicing due to the many advantages it offers, such as reducing costs, streamlining processes, and improving accuracy and efficiency. It is becoming increasingly common for businesses of all sizes to send and receive e-invoices in Luxembourg.
