07.06.22

B2G mandatory e-invoicing

Luxembourg is following the lead of e-invoicing developments in neighbouring countries Belgium and the Netherlands, by mandating B2G e-invoicing in the country.

E-invoicing is projected to take place in a phased implementation in line with the following timeframes:

• 18 May 2022: Large companies in Luxembourg will be required to send e-invoices to the public authorities
• 18 October 2022: medium-sized taxpayers will follow suit
• 15 March 2023: small and new businesses will complete the transition to e-invoicing

Luxembourg will follow the path of many European countries by using the PEPPOL Network for B2G e-invoicing. This means that invoices will be converted into the standard PEPPOL BIS 3.0 format and transferred through the PEPPOL channel (AS4). It will also require companies to be connected to a PEPPOL Access Point, to facilitate connection with other participants on the PEPPOL Network.

The move to e-invoicing will provide greater automation of the e-invoicing process, leading to reduced errors and cost-saving.

Tungsten Network is compliant in Luxembourg and will follow e-invoicing developments in the country.