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Legislation

In Luxembourg, there is no legislation for electronic invoicing (eInvoicing) in place. eInvoices in B2G public procurement are used on a voluntary basis.

The Luxembourgish government plans to transpose the eInvoicing Directive 2014/55/EU into national legislation in 2018. 

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 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 will be used when the PEPPOL network updates the standards in use to take into account the EN and integrates this new standard in the PEPPOL infrastructure. Currently, work is going on in this direction at the level of PEPPOL.

Luxembourg submitted a proposal to parliament for a new law on eInvoicing but there is still no decision. The legislative process slowed due to recent general elections in October and the focus is now on forming a government and the convening of the new parliament by the end of the year. Consequently, it is likely that the parliament will vote on the proposal for the new law in 2019. Luxembourg will make use of the additional year provided to implement the directive at the sub-central authorities’level.

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.

Additional information

There is no additional information available.   If you need additional information on Luxembourg's eInvoicing implementation process, please contact: efact@ctie.etat.lu

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