In December 2021, the Luxembourg government decided to deepen this approach. Bill no. 7750 , intended to extend the obligation to all suppliers in the context of B2G transactions, was then voted on [3].
From that moment, several obligations come into force in Luxembourg:
- Public sector bodies must use the common delivery network: PEPPOL (managed and maintained by the international non-profit association under Belgian law OpenPeppol), for the automated receipt of electronic invoices . This standardization with the use of PEPPOL will make it possible to have a European centralization: a common solution in order to share documents and data in standardized formats.
- Ministries and State administrations must use the CTIE’s PEPPOL access point.
- Economic operators must only issue and transmit electronic invoices in the context of public contracts.
In 2022, the Council of the EU is organizing the conference “electronic invoicing: lever for the digital transformation of businesses and the administration”. This event provided an opportunity to discuss the generalization of electronic invoicing , particularly with a view to harmonization at European level.
Since that same year, in Luxembourg, in order to be in line with the vote on law no. 7750, a gradual implementation has been taking shape. This law will be deployed according to the size of the companies according to the following schedule: large economic operators (May 18, 2022), then medium-sized (October 18, 2022), and finally, small-sized (March 18, 2023).
Source Getyooz