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Legislation

In Luxembourg, Directive 2014/55/EU has been transposed via the law of 16 May 2019 on electronic invoicing in public procurement and concession contracts (http://legilux.public.lu/eli/etat/leg/loi/2019/05/16/a345/jo) . eInvoices in B2G public procurement are used on a voluntary basis by suppliers. Receiving and processing of compliant eInvoices is mandatory for central public sector bodies from 18 April 2019 on. Sub-central entities are mandated to receive and process compliant eInvoices from 18 April 2020 on.

eInvoicing platform and eInvoicing management solutions

In Luxembourg, eInvoices are submitted and processed using a central PEPPOL access point as well as sector-specific dispatching and accounting solutions. The maintenance of the PEPPOL access point is outsourced to an external service provider. According to the eInvoicing programme of the Luxembourgish government, the PEPPOL access point is to be used by all central governmental organisations and can also be used by local organisations, given that they integrate PEPPOL with their accounting systems. They would have to individually integrate the PEPPOL access point as currently the accounting back office of the government is not used by the local municipalities and only available for the central government.

Approach for receiving and processing eInvoices

Economic operators can submit eInvoices via the PEPPOL access point using the PEPPOL-BIS and UBL 2.1 eInvoicing standards. The contracting authorities process these invoices for the moment still manually.

The eInvoicing programme of the Luxembourgish government foresees the integration of eInvoices with the government’s accounting system with the aim of fully automating the eInvoicing submission, processing and payment process. 

Status on the implementation of the European Standard on eInvoicing (EN)

As the PEPPOL network and a PEPPOL access point are used, the EN is also used as the PEPPOL mandatory BIS version 3.0 standard (https://peppol.eu/downloads/post-award) is compliant to the EN. The EN can therefore be considered as implemented.

Use of Core Invoicing Usage Specifications (CIUS) at national level  

Luxembourg is using a PEPPOL access point for the whole government and, therefore, they are using PEPPOL’s CIUS. No specific national CIUS has been implemented or is planned to be implemented.

Additional information

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