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Country Situation
Luxembourg has implemented mandatory electronic invoicing for all business transactions with public sector entities, as part of its national digitalisation strategy and in alignment with the EU Directive on e-Invoicing in public procurement (2014/55/EU).
The mandate requires suppliers to issue e-invoices in a structured format that complies with European standards, ensuring interoperability across the EU.
While the obligation currently applies only to public procurement, Luxembourg encourages broader adoption across the private sector.
| Mandate Status | Mandatory |
| Model Type | Interoperability / Post-Audit |
| Government Entity | Ministry for Digitalisation |
| Formats | UBL 2.1, CII (Cross Industry Invoice) |
| Infrastructure / Platform | Peppol |
| E-signature Required | No |
| Key Deadlines | Progressive B2G e-invoicing mandate, compliant with EN 16931, for all suppliers to Luxembourg public bodies. 18 May 2022: Large companies 18 October 2022: Medium companies 18 March 2023: Small / newly created companies |
| AR Mandatory | Since 18 March 2023, all suppliers regardless of size must issue and send electronic invoices to public authorities. |
| AP Mandatory | All public sector entities (ministries, municipalities, public institutions) must be able to receive, process, and store e-invoices in the EN 16931 format via Peppol. |
| Peppol Available | Yes |
| Domestic Transactions | Yes, for B2G only. |
| Cross-border Transactions | Any supplier invoicing a Luxembourg public body must issue and send electronic invoices. |
| Archiving Period | 10 years + 1 |
| Archiving Abroad | Allowed, as long as tax authorities have immediate online access, data integrity and readability are guaranteed, and prior authorization is obtained if storage is outside the EU. |
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