Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Luxembourg

Luxembourg e-Invoicing

Updated 14 August 2025

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Luxembourg

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Luxembourg mandates e-invoicing for B2G, with the phased rollout completed from March 2023 and Peppol required. Accepted formats include Peppol BIS 3.0 and UN/CEFACT CII. There is no general B2B e-invoicing mandate.

Luxembourg e-Invoicing Overview
ViDA

B2B
none
B2G
mandatory
since 18 March 2023
Phased rollout completed; Peppol mandated.
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Luxembourg

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

Completed B2G rollout
18 March 2023
B2G
All public sector accept via Peppol.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years retention per Luxembourg Commercial Code Articles 14-16 ; Invoices must be stored in chronological order; Original format required except for balance sheets.
SAF-T
On-demand
FAIA (national SAF-T) available on request.

Technical Formats

Peppol BIS 3.0
UN/CEFACT CII

Detailed exemptions, penalties and cross-border rules for Luxembourg are not yet published. The official sources have the latest detail.

Official Sources

  • AEDAdministration de l'enregistrement, des domaines et de la TVATax authority
  • Ministry for DigitalisationMinistère de la DigitalisationPeppol authority
  • efacturation.public.luE-facturation - LuxembourgMandate portal
  • ILNASInstitut luxembourgeois de la normalisation, de l'accréditation, de la sécurité et qualité des produits et servicesStandards body
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • AndorraNone
  • AustriaNone
  • BulgariaNone
  • CyprusNone

Frequently asked questions about e-Invoicing in Luxembourg

Yes, e-Invoicing is mandatory in Luxembourg for B2G (since 2023-03-18) transactions.

B2B e-Invoicing in Luxembourg is not currently required.

B2G e-Invoicing in Luxembourg is mandatory since 2023-03-18. Phased rollout completed; Peppol mandated.

Luxembourg supports the following e-Invoice formats: Peppol BIS 3.0, UN/CEFACT CII.

Luxembourg uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention per Luxembourg Commercial Code Articles 14-16 ; Invoices must be stored in chronological order; Original format required except for balance sheets..

SAF-T reporting in Luxembourg is on-demand. FAIA (national SAF-T) available on request.

Yes, Luxembourg is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Luxembourg is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.