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