- Luxembourg implemented e-Invoicing for public procurement contracts on 18 March 2023
- All economic operators must issue e-Invoices compliant with European standard EN 16931
- Peppol BIS Billing 3.0 and UBL 2.1 formats are used
- Peppol network connects public sector bodies
- e-Invoice volume increased from less than 100 in 2021 to approximately 1.4 million in 2024
- No mandatory e-Invoicing for B2B or B2C transactions
- Peppol network is the backbone for B2G e-Invoicing
- Luxembourg uses Peppol’s Core Invoice Usage Specification without additional specifications
- No real-time VAT digital reporting required
- Peppol service providers report monthly on messages and users since January 2024
- Luxembourg ranks 11th globally in Peppol usage
- New legislation planned to align with EU’s VAT in the Digital Age directive by July 2030
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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