eInvoicing Country Factsheets for each Member State & other countries
- Luxembourg has transposed Directive 2014/55/EU via the law of 16 May 2019, making it mandatory for central public sector bodies to receive and process compliant eInvoices as of 18 April 2019, with sub-central entities mandated to do the same as of 18 April 2020.
- The law of 13 December 2021 amends the law of 16 May 2019, making it mandatory for economic operators to send compliant electronic invoices to the State in the context of public procurement and concession contracts by given deadlines depending on the size of the company.
- The Grand-Ducal Regulation of 13 December 2021 selects the European Peppol Network as the common delivery network to be used by public-sector bodies for the automated receipt of electronic invoices. eInvoices can be submitted and processed using a central Peppol Access Point as well as sector-specific dispatching and accounting solutions.
- Economic operators can use non-automated technical solutions or set up their own Peppol access point. eInvoices must be signed with a digital certificate and archived for 10 years, with archiving abroad allowed under certain conditions.
- Municipalities in Luxembourg have yet to decide whether to use the central Peppol Access Point or create one exclusively for transactions with sub-central public entities.
Source ec.europa.eu
