Luxembourg - e-invoicing mandate
No B2B mandate — B2G since 2022
Luxembourg has no B2B e-invoicing mandate and has published no timetable for one. B2G e-invoicing over Peppol was phased in by company size between May 2022 and March 2023, and now binds every supplier to the public sector. Invoices use Peppol BIS Billing 3.0.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2022-05-18B2GLarge enterprises
- 2022-10-18B2GMedium enterprises
- 2023-03-18B2GSmall and newly-created enterprises
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Peppol
National specification
Peppol BIS Billing 3.0
Legal basis
Loi du 13 décembre 2021
Official sources
- guichet.public.lu — B2G phase-in 2022/2023 by size, via Peppol; no B2B mandate
Last verified: 2026-07-12
B2G e-invoicing via Peppol was phased in by company size through March 2023; there is no B2B mandate.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Luxembourg?
Status in Luxembourg: No B2B mandate — B2G since 2022. Luxembourg has no B2B e-invoicing mandate and has published no timetable for one. B2G e-invoicing over Peppol was phased in by company size between May 2022 and March 2023, and now binds every supplier to the public sector. Invoices use Peppol BIS Billing 3.0.
Which e-invoice formats are accepted in Luxembourg?
The accepted formats in Luxembourg are: Peppol BIS 3.0, UBL, EN 16931. They are exchanged over Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Luxembourg?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Luxembourg without transmitting anything.