E-Invoicing in Luxembourg: What Businesses Need to Know

Luxembourg is one of Europe’s Peppol pioneers: no national special formats, no platform bureaucracy of its own — the European standard applies directly. That makes getting started easier than in almost any neighbouring country. Here is the compact overview.

B2G: The mandate applies — to everyone

Anyone invoicing the state, municipalities or public institutions must do so electronically. The mandate was phased in and has applied to all companies since 18 March 2023 — including the smallest:

• 18 May 2022 — large companies
• 18 October 2022 — medium-sized companies
• 18 March 2023 — small and new companies

Paper and PDF invoices to public sector clients have not been accepted since.

What counts as an “electronic invoice”?

A structured invoice according to the European norm EN 16931 — in Luxembourg specifically: Peppol BIS Billing 3.0 (UBL). Crucially, a PDF — even a “digital” one — is not an e-invoice. The data must be structured and machine-readable so the recipient can process it automatically.

The transport channel: Peppol

Luxembourg relies fully on the Peppol network. All public institutions are reachable through it; the Ministry for Digitalisation publishes the list of connected bodies with their Peppol identifiers. There are three ways to send:

1. Via a Peppol provider (the usual way): a certified access point such as Bizzlink handles validation, format conversion and delivery. Start in minutes, no infrastructure of your own.
2. Your own access point: technically possible, but certification and operations only pay off at very large volumes.
3. Manually via MyGuichet.lu: a web form exists for occasional single invoices — practical only for very low volumes.

B2B: The mandate is already in preparation

Between businesses, e-invoicing in Luxembourg is still voluntary today — but that is about to change: a draft law making electronic invoicing mandatory for domestic B2B transactions is expected to be filed as early as July 2026. The planned timeline (not yet voted — dates may still change):

• 1 January 2028 — obligation to receive compliant e-invoices
• 1 July 2028 — obligation to issue for large and medium-sized companies
• 1 January 2029 — issuing obligation for all companies

Companies will also have to be able to receive response messages (MLS / invoice responses). In parallel, the EU’s ViDA directive makes cross-border digital exchange binding across the EU from 2030. The good news: companies already invoicing via Peppol today are prepared for both.

New Peppol identifier: scheme 0240 (matricule) — switch now

Luxembourg has introduced a new Peppol scheme identifier: 0240 for the Luxembourg matricule (register of legal persons). It is used both for the Peppol ID (EndpointID) and for the legal registration identifier (BT-30) — and should be used already. It runs in parallel with the existing 9938 (Luxembourg VAT number) for a transition period, after which 9938 will be phased out for matricules: companies registered under 9938 today should plan their migration to 0240 now. In the long run, the matricule will become the REGINE number. The switch is handled by your Peppol provider — Bizzlink customers get direct support with it.

Archiving: 10 years

E-invoices are subject to the same retention period as all accounting records: ten years. What matters is that sent and received invoices remain unaltered and retrievable — Bizzlink offers optional, indexed 10-year archiving for exactly that.

The easiest way to start

With Bizzlink you send and receive e-invoices without in-house development: via web interface, REST API or on-premises connector, with automatic format conversion and mandatory-field enrichment. Sandbox immediately, production within one business day — contact us — we guide you personally through the setup. Or write to us on WhatsApp or by e-mail: hello@bizzlink.lu.