B2G e-invoicing was introduced through a 2019 law [↗︎] governing e-invoicing in public procurement and concession contracts.
It became mandatory for all B2G transactions with public administrations in Luxembourg between 2022 and 2023, following a three-phase rollout that prioritized larger companies before extending the requirement to smaller businesses.
Suppliers are required to transmit invoices via the Peppol network using the Peppol BIS 3.0 format. Alternatively, companies without a Peppol solution can submit invoices manually through the public portal Guichet.lu [↗︎].
Luxembourg has generally taken a cautious, but pragmatic and business-friendly approach, avoiding aggressive timelines and prioritizing ease of adoption. This is reflected in its decision to base its B2G framework on the widely adopted Peppol network and the Peppol BIS 3.0 format.
Should Luxembourg introduce additional B2B e-invoicing obligations in the future, they would likely build on the same Peppol-based infrastructure, following a path already taken by many EU countries, including its Benelux neighbors Belgium and the Netherlands.
Learn more by visiting our detailed Luxembourg Country Profile, featuring:
- Summary of the B2G e-invoicing obligations in Luxembourg
- Timeline of the main e-invoicing milestones
- Access to resources such as some of the technical specifications
- More detailed technical explanations
Additionally, follow The Invoicing Hub on LinkedIn to read the latest relevant news regarding e-invoicing in Luxembourg.
