On 2 December 20211, the Luxembourg Parliament voted on a law imposing electronic invoicing for Luxembourg public body suppliers. Depending on their size, such operators must comply with the law within five to 15 months of the law’s ratification.
The law states that an electronic invoice must be issued by the “economic operators”, i.e. contractors, suppliers of goods, or service providers, for all supplies of goods, services, and/or works which they carry out for the benefit of entities governed by public law. These entities are, mainly, the Luxembourg State and municipalities, but also the bodies created to meet general interest needs, other than industrial or commercial ones, and that are financed and controlled by the public authorities, as well as the associations of these bodies under public law. These are the so-called B2G (business to government) operations.
Source Deloitte
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