Regulatory updates - Luxembourg

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Luxembourg.
December 20 2021

B2G e-invoicing to become mandatory in Luxembourg

A new law was published in the Official Journal of Luxembourg on 13 December 2021, amending the law of 16 May 2019 on electronic invoicing in the B2G context.

Country Specifications

E-Invoicing/CTC Model:

Post Audit

Mandatory Infrastructure:

– B2G: Peppol

– B2B: N/A

Mandatory Format:

– B2G: EN compatible, Peppol BIS

– B2B: N/A

Mandatory for Issuing:

– B2G: Phased roll-out

–  18 May 2022 for large companies (5 months after the law's entry into force)
–  18 October 2022 for medium companies (10 months after the law's entry into force)
– 18 March 2023 for small and newly created businesses of all sizes (15 months after the law's entry into force)

– B2B: No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

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