Luxembourg (Peppol): Overview
Get an overview of the requirements for Luxembourg.
This country uses the PEPPOL BIS Billing 3.0 specification for e-invoicing.
PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL 2.1) format and adheres to the European standard for e-Invoicing (EN 16931).
PEPPOL also has its own requirements that are defined on top of UBL.
For Vertex e-Invoicing, this means you can create your VRBL as usual, but you must be aware of the requirements for each of the following formats and networks:
| Format/Network | Documentation |
|---|---|
| VRBL | VRBL: Modeling Overview |
| EN-16931 | EN-16931: Modeling Overview |
| PEPPOL | Peppol: Modeling Overview |
Mandate
In Luxembourg, electronic invoicing is governed under public procurement law (Loi du 16 mai 2019, as amended by Loi du 13 décembre 2021) and regulated for tax purposes under the Value Added Tax law (Loi du 12 février 1979 concernant la taxe sur la valeur ajoutée).
The country has enforced a comprehensive B2G mandate requiring all economic operators issuing invoices in public procurement and concession contracts to submit structured electronic invoices, regardless of contract value.
This B2G mandate was rolled out in phases based on company size:
- Large businesses were obligated starting May 18, 2022.
- Medium-sized businesses followed on October 18, 2022.
- Small or newly established businesses became subject to the requirement on March 18, 2023.
For B2B transactions, e-invoicing remains voluntary, but the Luxembourg government approved a draft bill introducing a phased domestic B2B mandate. This planned B2B framework introduces a mandatory reception obligation for all taxable businesses on January 1, 2028, followed by mandatory issuance for large and medium enterprises on July 1, 2028, and small enterprises on January 1, 2029.
Description
Regarding technical specifications and infrastructure, Luxembourg established the Peppol network as the default common delivery framework for public procurement under the Règlement grand-ducal du 13 décembre 2021.
To transmit e-invoices, suppliers primarily utilize certified access points on the Peppol network using the Peppol BIS Billing 3.0 specification.
For non-automated transmission, economic operators can manually generate e-invoices via web forms on the official government portal (MyGuichet.lu).
Under the European standard (EN-16931), allowable invoice syntaxes are strictly limited to UBL 2.1 (ISO/IEC 19845) and UN/CEFACT Cross Industry Invoice (CII) XML formats.
Electronic invoices must be securely archived for a minimum statutory period of 10 years in accordance with Luxembourg tax regulations.
Details
| Detail | Value |
|---|---|
| Official specification | PEPPOL BIS Billing 3.0 (based on Universal Business Language (UBL 2.1)) |
| Format | Peppol |
| Supports | B2G |
Restrictions
Vertex e-Invoicing does not support B2C or B2B for Luxembourg.
Updated 3 days ago