PEPPOL IN EUROPE
E-invoicing in Luxembourg
In Luxembourg, as in the rest of the Benelux countries, B2G e-invoicing is mandatory.
It was implemented on the basis of the law of December 13, 2021. This regulates the obligations of large Luxembourg companies to issue e-invoices to public authorities, which have been in force since May 18, 2022. Since that day, the obligation has covered medium-sized taxpayers. This was extended to small and new businesses on March 18, 2023.
The exchange of electronic invoices is based on the PEPPOL network, using PEPPOL access points. Once a company is connected to an Access Point, it is connected to all the PEPPOL participants in the network and can exchange not only invoices with Luxembourgian public authorities, but also other document types with any private company which is also connected to the network through their Access Point.
