Aller au contenu principal

🇱🇺 Luxembourg - E-Invoicing Specifications

Status: 🟢 B2G Active | 🔴 B2B Voluntary | 🟡 ViDA 2030 Authority: Tax Administration (Administration des contributions directes) Platform: Peppol / MyGuichet

1. Context & Overview

Luxembourg has mandatory B2G e-invoicing with phased implementation completed in 2023. B2B e-invoicing is voluntary but the country is preparing for ViDA 2030 requirements.

DateScopeObligation
May 2019B2G LawLaw on e-Invoicing in Public Procurement enacted
Apr 2020B2G Sub-centralMunicipalities must receive e-invoices
May 2022Large CompaniesMandatory B2G e-invoicing for large enterprises
Jan 2023All SizesFull B2G e-invoicing mandatory
2030B2B ViDAMandatory e-invoicing under ViDA directive

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Peppol BIS 3.0| Peppol[Peppol Network]
    
    subgraph "B2G Flow"
    Peppol -->|"2. Delivery"| PE[Public Entity]
    Peppol -->|"3. CTIE Processing"| CTIE[CTIE - Centre des Technologies]
    end
    
    subgraph "Processing"
    CTIE -->|"4. Validation"| PE_Acc[Public Account]
    CTIE -->|"5. Archive"| GovArch[Government Archive]
    end
    
    PE -->|"6. Payment"| Treasury[Grand Ducal Treasury]
    GovArch -.->|Audit| TaxAdmin[Tax Administration]

🧱 Key Components

  1. Peppol Network: Primary e-invoice delivery infrastructure
  2. CTIE: Centre des Technologies de l'Information de l'État
  3. MyGuichet: National government portal

3. Data Standards & Formats

A. Accepted Formats

  • Peppol BIS Billing 3.0 (recommended)
  • UBL 2.1 syntax
  • UN/CEFACT CII format
  • EN 16931 compliant XML

B. Critical Data Fields

  • TIN: Luxembourg tax ID
  • VAT Number: Numéro de TVA
  • Peppol Participant ID: Network identifier

4. Business Model

  • B2G Post-Audit: Invoice delivery via Peppol
  • B2B Post-Audit: Voluntary, no clearance required
  • Monitoring Framework: Peppol service providers report monthly

5. Implementation Checklist

  • Peppol Access: Obtain Peppol participant identifier
  • B2G Registration: Register with CTIE/MyGuichet
  • Peppol BIS 3.0: Implement recommended format
  • ViDA Preparation: Plan for 2030 B2B mandate
  • Archive Setup: Configure 10-year storage

6. Resources