02.04.22

Further progress with B2G e-invoicing

Luxembourg is making significant progress with B2G e-invoicing, and has set out a timeframe for B2G e-invoicing in the country.
As with many other countries, the underlying aim is to introduce greater transparency within the tax authority domain, as well as improving efficiency of the transactions with the public sector.
Companies will be obliged to send invoices to government institutions via the PEPPOL Network.
The tax authority has acknowledged that this will instigate a radical overhaul in the way people work- and have therefore responded by outlining a phased approach for implementation, in line with the following:
• Large companies- mandatory to use e-invoicing from 18 May 2022;
• Medium companies- mandatory to use e-invoicing from 18 October 2022;
• Small companies: mandatory to use e-invoicing from 18 March 2023.
It is hoped that the phased implementation will allow companies to adapt their working models to accommodate B2G e-invoicing.