Luxembourg
LULuxembourg requires structured e-invoices in public procurement, delivered over Peppol or through MyGuichet.lu, and a draft law would extend the obligation to domestic B2B invoices from 2028.
Guide reviewed .
Invoicing and electronic documents
Peppol
The delivery network for public-sector invoicing. Public bodies receive through it, the Ministry for Digitalisation runs the central government Access Point, and suppliers use a service provider or Peppol-ready software.
Peppol BIS Billing 3.0 (EN 16931, UBL 2.1 or CII); no national CIUS · Official source: European Commission · eInvoicing in Luxembourg
MyGuichet.lu e-invoicing procedures
Government web forms for creating or uploading an invoice or credit note to a public-sector body, for operators without their own Peppol connection.
Structured invoice created or uploaded through the form · Official source: Government of Luxembourg · all suppliers covered from 18 March 2023
eFacturation.lu
The government's e-invoicing portal with guidance, news, the list of public-sector organisations and links to the MyGuichet.lu procedures.
Guidance; accepted formats include XRechnung 3.0 and later from 1 October 2026 · Official source: eFacturation.lu · end of support for XRechnung 2.2 and 2.3.1
The obligation applies to invoices issued under a public contract or concession contract, whatever the amount. A supplier can connect through any Peppol service provider or use the MyGuichet.lu forms. State ministries receive through the Ministry for Digitalisation's Access Point and most municipalities through SIGI's, so address invoices to the buyer's Peppol identifier rather than to a particular platform. See the European Commission's country page.
Domestic B2B e-invoicing is still a bill. Draft Law No. 8815 would reuse Peppol rather than create a national platform, and its dates may change before parliament votes on it. Plan for receiving first, from 1 January 2028, but treat the issuing dates as proposals.
Legal guide
B2G · public bodies receiving
MandatoryUnder the law of 16 May 2019, central public bodies must receive and process e-invoices since 18 April 2019 and sub-central entities since 18 April 2020.
Official source: European Commission · eInvoicing in LuxembourgB2G · suppliers sending
MandatoryThe law of 13 December 2021 requires economic operators to invoice the State electronically under public contracts and concession contracts, phased in 5, 10 and 15 months after entry into force for large, medium, and small or newly created operators.
Official source: Government of Luxembourg · e-invoicing becomes mandatory in public procurement (14 December 2021)B2G · scope of the obligation
Contract-based, no amount thresholdSince 18 March 2023 every operator invoicing a Luxembourg public-sector body under a public contract or concession contract is covered, whatever the invoice amount. Operators without a VAT number can use MyGuichet.lu.
Official source: Government of Luxembourg · all suppliers covered from 18 March 2023B2B · business invoices
Proposed from 1 January 2028Draft Law No. 8815, filed on 30 July 2026, would require all Luxembourg businesses to receive e-invoices from 1 January 2028, large and medium-sized businesses to issue them from 1 July 2028, and all businesses to issue them from 1 January 2029. It would reuse Peppol and transposes part of the EU ViDA directive. It is not yet law.
Official source: eFacturation.lu · draft law on e-invoicing between businessesE-reporting
No requirement found in the sources reviewedThe European Commission's country page records no real-time VAT reporting and no B2C e-invoicing mandate; the draft B2B law covers e-invoicing only.
Official source: European Commission · eInvoicing in Luxembourg
Timeline
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Central public bodies receive e-invoices
Historical. The receiving obligation from the law of 16 May 2019 applies to central public bodies; sub-central entities follow on 18 April 2020.
Official source: European Commission · eInvoicing in Luxembourg -
Supplier obligation published
Historical. The law of 13 December 2021, extending the obligation to suppliers, appears in the Journal officiel.
Official source: Government of Luxembourg · e-invoicing becomes mandatory in public procurement (14 December 2021) -
Large suppliers start
Historical. Large economic operators must send e-invoices under public contracts.
Official source: European Commission · eInvoicing in Luxembourg -
Medium-sized suppliers start
Historical. The obligation extends to medium-sized operators.
Official source: European Commission · eInvoicing in Luxembourg -
All public-sector suppliers covered
Historical. Small and newly established operators join, completing the B2G phase-in.
Official source: Government of Luxembourg · all suppliers covered from 18 March 2023 -
Older XRechnung versions refused
Only XRechnung 3.0 and later are accepted, both over Peppol and through the MyGuichet.lu upload form.
Official source: eFacturation.lu · end of support for XRechnung 2.2 and 2.3.1 - Upcoming at review
Proposed B2B receiving obligation
Proposed in Draft Law No. 8815. All businesses established in Luxembourg would have to receive and process e-invoices.
Official source: eFacturation.lu · draft law on e-invoicing between businesses - Upcoming at review
Proposed B2B issuing, large and medium businesses
Proposed. Large and medium-sized businesses would have to issue and transmit e-invoices.
Official source: eFacturation.lu · draft law on e-invoicing between businesses - Upcoming at review
Proposed B2B issuing, all businesses
Proposed. The issuing obligation would extend to all remaining businesses.
Official source: eFacturation.lu · draft law on e-invoicing between businesses
Peppol in Luxembourg
- Directory participants
- 4,435
- Document families
- 13
Peppol Authority: Ministry for Digitalisation (Ministère de la Digitalisation).
13 certified service providers based in Luxembourg.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 4,268 participants
- 4,244 participants
- ApplicationResponse1,489 participants
- CrossIndustryInvoice562 participants
- 29 participants
- 12 participants
- 12 participants
- 10 participants
- 7 participants
- 3 participants
- 2 participants
- CrossDomainAcknowledgementAndResponse2 participants
- unknown2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 3 | |
| 3 | |
| 2 | |
| 6 | |
| 3 | |
| 6 | |
| 6 | |
| 3 | |
| 10 | |
| 16 | |
| 44 | |
| 73 | |
| 37 | |
| 39 | |
| 19 | |
| 13 | |
| 17 | |
| 25 | |
| 4 | |
| 14 | |
| 10 | |
| 8 | |
| 9 | |
| 10 | |
| 13 | |
| 8 | |
| 9 | |
| 4 | |
| 6 | |
| 4 | |
| 8 | |
| 16 | |
| 98 | |
| 15 | |
| 17 | |
| 20 | |
| 54 | |
| 23 | |
| 45 | |
| 39 | |
| 29 | |
| 62 | |
| 126 | |
| 220 | |
| 349 | |
| 235 | |
| 146 | |
| 143 | |
| 116 | |
| 70 | |
| 104 | |
| 112 | |
| 135 | |
| 137 | |
| 79 |
Registration dates in the current Directory snapshot.