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Legislation

In Luxembourg, there is no legislation for electronic invoicing (eInvoicing) in placeDirective 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 .The Luxembourg Parliament will probably adopt the law transposing the eInvoicing Directive 2014/55/EU in March 2019. 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 will be is also 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 2018 and the forming of a new government afterwards. The new Parliament had its first meeting on the law transposing the eInvoicing Directive 2014/55/EU on 4.2.2019. It is likely that the Parliament will vote on the proposal for the new law, bearing the number 7271, in March 2019. The text of the proposal 7271 and all the related documents can be found under the following web address: https://chd.lu/wps/portal/public/Accueil/TravailALaChambre/Recherche/RoleDesAffaires?action=doDocpaDetails&backto=/wps/portal/public/Accueil/Actualite&id=7271 . Luxembourg will make use of the additional year provided to implement the directive at the sub-central authorities’level.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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