E-invoicing in Luxembourg: B2G mandatory via Peppol since 2023, voluntary B2B and how eConnect supports invoicing to Luxembourg.
Luxembourg has made e-invoicing mandatory for B2G transactions via the Peppol network, without building a separate national platform. This makes Luxembourg one of the countries where Peppol serves directly as the primary B2G channel. B2B e-invoicing is still voluntary.
Since March 2023, all economic operators invoicing the Luxembourg state must send their invoices via the Peppol network. All government entities in Luxembourg accept Peppol invoices. Suppliers who cannot send via a Peppol Access Point can use a web form as an alternative.
B2B e-invoicing is currently not mandatory in Luxembourg. No concrete plans for a national B2B mandate have been announced. Luxembourg will, like all EU member states, be bound by the ViDA DRR obligation for cross-border transactions from 1 July 2030.
Luxembourg uses the European standard EN 16931. The supported syntaxes are Peppol BIS Billing 3.0 (UBL) and UN/CEFACT CII. There are no country-specific extensions (CIUS). The choice to use Peppol directly as the B2G channel, without a national intermediary platform, makes Luxembourg comparable to countries like Iceland in its pragmatic approach.
Peppol is the mandatory delivery network for B2G e-invoicing in Luxembourg. There is no separate Luxembourg Peppol Authority and there are no country-specific PASR requirements. Luxembourg organisations are identified by their VAT number (EAS 9938).
Invoicing to Luxembourg via eConnect is straightforward. The PSB routes invoices automatically via the Peppol network to Luxembourg government entities and businesses registered on Peppol. Because Luxembourg does not impose country-specific requirements beyond the European standard, the same Peppol connection you use for other EU countries works here too.
Want to get started with e-invoicing in Luxembourg? Get in touch with our team.
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