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E-invoicing in Luxembourg: deadlines and rules

At a glance

Luxembourg requires e-invoices only for B2G: issuing via Peppol has been mandatory since 2022 and 2023, staggered by company size, and a CTIE web form is available. There is no B2B mandate and no plan for one.

For the VAT status “VAT-registered”.
Size bandReceive sinceIssue from
All businesses (no turnover threshold)No mandate todayNo mandate today

Verified:

Who is affected

Scope: No B2B receiving obligation

Small-business regime: Not applicable (no B2B mandate)

Must receive e-invoices: no · Must issue e-invoices: no

No B2B obligation applies. B2G issuing via Peppol applies to small companies since March 2023.

Model and platform

Post-audit (decentralised, no clearance)

Platform: None for B2B; the Ministry for Digitalisation is the Luxembourg Peppol Authority

Post-audit model; B2B e-invoicing is voluntary. B2G runs over Peppol or the CTIE web form.

Formats and networks explained

Channels and accreditation

Transmission channels in Luxembourg
ChannelKindRequiredNotes
PeppolPeppolyesRequired for issuing to public bodies.
CTIE web formPortalnoAlternative way to submit invoices to public bodies.

Vendor accreditation

No accreditation · Required: no

No B2B mandate and therefore no vendor accreditation. Basware · undated · verified 15 Oct 2026 · secondary

Receiving: how invoices reach you

Receiving duty: No mandate today none Basware · undated · verified 15 Oct 2026 · secondary

What to set up

  • Peppol Access Point (Suppliers to public bodies): Required route for B2G issuing.

Sending: what buyers expect

No mandate today

Public sector

Public-sector e-invoicing since law Basware · undated · verified 15 Oct 2026 · secondary

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

Peppol; CTIE web form

Formats: EN 16931 (Peppol BIS Billing 3.0)

Large companies from 18 May 2022, medium from 18 Oct 2022, small and new companies from 18 Mar 2023 (sources say 15 or 18 Mar).

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Archiving

Retention period: 10 years Guichet.lu (Luxembourg government) · 19 Dec 2019 · verified 16 Oct 2026 · official

The period starts: Commercial law: close of the financial year; VAT: not confirmed

  • 10 years: VAT law of 12 Feb 1979 art. 65 and Code de commerce art. 16 (5 years in liquidation).
  • Guichet.lu (2019): storage location must be Luxembourg; a VAT allowance for electronic storage elsewhere in the EU with online access is reported by secondary sources only.

Integration points

  • Peppol Access Point (Suppliers to public bodies): Required route for B2G issuing.
  • CTIE web form (Small suppliers to public bodies): Alternative to Peppol.

Common accounting and invoicing tools

Sage BOB 50 · WinBooks · Odoo · Exact

What this means for you

Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

Freelancer, VAT-registered

Receive
No mandate today
Issue
No mandate today
Next step
Choose a provider for the required channel: Peppol.
Open this profile in the check

Small company, All businesses (no turnover threshold)

Receive
No mandate today
Issue
No mandate today
Next step
Choose a provider for the required channel: Peppol.
Open this profile in the check

Supplier to corporate buyers on networks

Receive
No mandate today
Issue
No mandate today
Next step
Get a Peppol ID and check which network each buyer uses.
Open this profile in the check

Check my obligations for Luxembourg

Deadlines

Show deadlines for
  1. B2G issuing via Peppol mandatory for large companies law Basware · undated · verified 15 Oct 2026 · secondary
    Large suppliers to public bodies · public sector, issue
  2. B2G issuing via Peppol mandatory for medium companies law Basware · undated · verified 15 Oct 2026 · secondary
    Medium suppliers to public bodies · public sector, issue
  3. B2G issuing via Peppol mandatory for small and new companies (15 or 18 March in sources) law Basware · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Small and new suppliers to public bodies · public sector, issue
  4. ViDA: structured e-invoicing and digital reporting for intra-EU B2B supplies; recapitulative statements abolished law European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
    All EU businesses with intra-EU B2B supplies · issue, receive, report · EU

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Sources

  1. Obligations comptables des entreprises · Guichet.lu (Luxembourg government) · 19 Dec 2019 · verified 16 Oct 2026 · official
  2. B2G e-invoicing mandatory in Luxembourg · Basware · undated · verified 15 Oct 2026 · secondary
  3. E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
  4. Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

Unverified items

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

  • B2G date for small and new companies: 15 or 18 March 2023, depending on the source.
  • The B2G dates rest on one vendor source; no official Luxembourg source was read.
  • Penalties, formats and small-business rules are not covered by the research.

4 logged changes for Luxembourg