{"id":717565,"date":"2024-03-11T10:30:37","date_gmt":"2024-03-11T15:30:37","guid":{"rendered":"https:\/\/www.spscommerce.com\/?p=717565"},"modified":"2025-07-11T05:26:46","modified_gmt":"2025-07-11T10:26:46","slug":"e-invoicing-in-luxembourg","status":"publish","type":"post","link":"https:\/\/www.spscommerce.com\/eur\/blog\/e-invoicing-in-luxembourg\/","title":{"rendered":"E-Invoicing in Luxembourg"},"content":{"rendered":"

When it comes to e-invoicing, Luxembourg is the last BENELUX country to adopt mandatory e-invoicing for B2G transactions, but there are requirements in place.<\/p>\n

This small country has a thriving and competitive economy with a strong GDP of 6.9%, according to a 2021 report by the World Bank. Due to their thriving economy, Luxembourg intends to put regulations, policies, and procedures in place so that everything runs smoothly, including a standard for processing all transactions electronically.\u00a0Additionally, establishing mandatory e-invoicing transactions will improve business transparency, reduce fraud, and provide better insights into spending patterns.<\/p>\n

E-Invoicing Plan<\/strong><\/h2>\n

In December 2021, the Luxembourg government began the execution of a three-stage plan in which B2G e-invoicing was made mandatory through PEPPOL\u00a0<\/a>using the BIS 3.0 format<\/a>.<\/p>\n

Stage one was put into effect in May of 2022. Large companies*<\/em> were required to implement B2G e-invoicing 5 months after the new law had been executed.<\/p>\n

Stage two was put into effect in October of 2022. Medium companies*<\/em> were required to implement B2G e-invoicing 10 months after the new law had taken effect.<\/p>\n

Finally, stage three will be put into effect for small companies*<\/em> starting March 18th, 2023, 15 months after the law was established.<\/p>\n

Luxembourgish companies are also required to archive their electronic invoices<\/strong> for 10 years. Other European countries are required to retain invoices as well, anywhere from 3-10 years. Luxembourg established the 10-year archiving requirement so that they could ensure they met the maximum requirement across Europe. Additionally, archiving outside of Luxembourg is permitted under certain conditions.<\/p>\n

While Luxembourg is shifting towards a digital way of doing things, B2B e-invoicing transactions<\/a> aren\u2019t mandatory yet. However, if a company wishes to send e-invoices to their trading partners, they need to get the buyer\u2019s consent.<\/p>\n

*Company size guideline\u00a0\u00a0<\/strong><\/em><\/p>\n

A large company needs to meet a minimum of two of the following criteria for two or more consecutive years: \u00a0<\/em><\/p>\n