Author:
Lise Daudier de Cassini
Batt & Associés, Partner
E: [email protected]
LinkedIn: linkedin.com/in/lise-daudier-de-cassini
Edited by:
Integra International
Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc.
INTEGRA TAX WORLD NEWSLETTER EDITOR
E: [email protected]
E-invoicing in Luxembourg in 2026
E‑Invoicing in Local Law
Luxembourg introduced mandatory e‑invoicing for public procurement in 2021. All companies supplying goods or services to public sector bodies—including the State, municipalities, and public establishments—are required to issue electronic invoices, regardless of invoice value.
Timeline of Implementation
Since March 2023, all companies must submit e‑invoices for all transactions involving public sector bodies. This requirement applies uniformly across all suppliers engaging with government entities.
IT Solutions and Technical Requirements
As a general rule, using Peppol is always the preferred solution for a company of any size when sending a large number of invoices. Indeed, Peppol makes it possible to automate the process, which then leads to greater efficiency. However, in the short term, the alternative solutions offered on MyGuichet.lu are more suitable for businesses and other organization that issue few invoices per month.
Reporting Standards
For the time being, B2B electronic invoicing is not implemented in Luxembourg. However, Luxembourg is expected to apply EU rules and can implement the necessary requirements within a short timeframe once the European directive is transposed into national law. As of now, the directive has not yet been incorporated into domestic legislation.
Cross‑Border Transactions
Luxembourg is not currently addressing by cross‑border transactions.
Summary
Luxembourg can be considering to be taking a wait and see approach to e-invoicing.
Disclaimer
This communication contains general information only based on collective research. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of BATT & Associés Luxembourg, Integra International, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication.
BATT & Associés Luxembourg and Integra International, and their related entities, are legally separate and independent entities.
© 2026 Integra and BATT & Associes Luxembourg
About the Author:
Lise Daudier de Cassini
Lise Daudier de Cassini: CPA/Chartered Accountant Auditor CPA/Chartered Accountant (Luxembourg) Approved Statutory Auditor (Luxembourg)
Lise joined Batt & Associés in 1997. She assists sole proprietorship businesses and corporations in the industrial and services sectors, as well as non-profit organizations. She guides corporate groups and their subsidiaries abroad. She operates at the Neufchâteau and Nancy offices of Batt & Associés.
About Batt & Associés:
Batt & Associés is an accounting, auditing and advisory firm created in 1971. They assist more than 5 500 clients located in Grand Est, Paris and Grenoble area and offer high quality and tailor-made services with their teams who are proactive and client-centered.
Integra International Bio:
https://integra-international.net/find-an-integra-firm/find-firm-profile/name/batt-associes/
Actus Tax Corporation:
