- Mandatory B2G eInvoicing: As of 18 March 2023, Luxembourg mandates that all economic operators issue compliant electronic invoices to public sector bodies for public procurement contracts. This requirement aligns with the European eInvoicing standard (EN 16931), ensuring that all invoices are processed electronically without any thresholds.
- Optional B2B and B2C eInvoicing: There are no legal requirements for businesses to use electronic invoices in transactions with other businesses (B2B) or consumers (B2C). The adoption of eInvoicing in these sectors remains voluntary and relies on mutual agreements between parties.
- Infrastructure and Monitoring: Luxembourg uses the Peppol network as its backbone for eInvoicing, enabling streamlined communication between public sector bodies. There is no real-time VAT reporting system, but a common monitoring framework for Peppol requires service providers to report monthly on eInvoicing activities, helping authorities assess compliance and effectiveness within public transactions. Future legislation is anticipated to further enhance eInvoicing requirements in line with the EU’s VAT in the Digital Age directive.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
