e-Invoicing in Luxembourg

E-invoicing process description

Luxembourg uses the PEPPOL network for B2G e-invoicing. To be part of the PEPPOL network and send invoices to public entities in Luxembourg, a company must be connected to a PEPPOL Access Point. The Access Point company should be specialized provider of e-invoicing services certified by the PEPPOL network, which meets PEPPOL requirements by converting invoices to the necessary PEPPOL BIS 3.0 format and sending them via the standard PEPPOL channel (AS4). 

Each business entity has several options to be able to issue and send e-invoices via PEPPOL:

• Establish cooperation with a service provider that is a PEPPOL access point
• Set up its own PEPPOL Access Point
• Use one of the invoicing or accounting software packages (ERP)

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.

For smaller and less technologically mature companies, an online form has been made available for issuing and sending compliant e-invoices. Its completion consists in manually entering the basic elements or uploading an already compliant electronic invoice.

What is the required format of an e-invoice?

Sending B2G e-invoices in Luxembourg is possible thanks to the PEPPOL network. E-invoices must comply with European standard EN 16931-1 :2017. There is a possibility to use XML UBL or XML UN/CEFACT CII. One of the standards compliant with the European ones is the PEPPOL Business Interoperability Specification (BIS) 3.0.