Luxembourg
When does the obligation apply?
| Scope | From | Status |
|---|---|---|
| Public clients | Mar 2023 | in forceall companies through Peppol |
| Companies (B2B) | — | no obligation |
Public clients
Mandatory via Peppol for all companies since March 2023 (gradually from 2022).
Companies (B2B)
No mandate.
Formats and rules
| Formats | Peppol BIS Billing 3.0 (UBL) |
|---|---|
| CIUS | Peppol BIS Billing 3.0 |
| Routing identifier | Peppol ID, TVA number |
| Responsible body | CTIE / Guichet.lu |
What this validator checks for Luxembourg
- ✓ EN 16931 (BR-*)
- ✓ Peppol BIS Billing 3.0
- Implemented regulations: Peppol BIS Billing 3.0 (UBL)
Luxembourg uses Peppol without its own CIUS — the check is complete.
Sources
Status: 12.10.2026
Common questions about the e-invoicing requirement
- When does the e-invoicing requirement apply in Luxembourg?
- The table above gives the dates for Luxembourg: when receiving and when issuing become mandatory, for public bodies and for companies separately.
- Does the requirement apply to small businesses too?
- Usually yes. The obligation follows from trading between businesses, not from the size of the business. Smaller companies are often covered later, where a transition period applies — the dates above show where Luxembourg stands.
- Which formats are allowed in Luxembourg?
- The formats that satisfy EN 16931. Which ones apply in Luxembourg, and which CIUS, is listed under formats and rules.
- Can I check my invoice for Luxembourg for free?
- Yes. The validator checks free of charge and without sign-up against the rule sets that apply to Luxembourg.
Check invoice for Luxembourg
Free, without registration. The set of rules is selected from the specification identifier of the invoice.
- Hosted in the EU
- GDPR compliant
- No storage
- No use of AI
- No cookies, no tracking
- Official EN 16931 regulations
- Always current official regulations
Official rule sets up to date: EN 16931 1.3.17 · Peppol BIS 3.0.20 · XRechnung 3.0.2 (KoSIT 2.6.0). Last checked against the sources on 12.10.2026.