E-invoicing in
Luxembourg
On this page you will learn more about e-invoicing in Luxembourg. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.
Lesgislation:
- 18 April 2019: Receiving and processing of compliant e-invoices are mandatory for central public sector bodies.
- 18 April 2020: Sub-central entities are mandated to receive and process compliant e-invoices.
- 18 May 2022: E-invoicing becomes mandatory for large companies. A large company meets two of the following conditions: the balance exceeds €20 million, the invoices are over €40 million annually and/or the company has over 250 full-time employees.
- 18 October 2022: E-invoicing becomes mandatory for medium companies. A medium company meets two of the following conditions: the balance is between €4.4 million and €20 million, the invoices are between €8.8 million and €40 million annually and/or the company has between 50 - 250 full-time employees.
- 18 March 2023: E-invoicing becomes mandatory for small companies. A small company meets two of the following conditions: the balance does not exceed €4.4 million, the invoices are less than €8.8 million annually and/or the company has less than 50 full-time employees.
