How to invoice in Luxembourg
Your Luxembourg VAT number (LU + 8 digits) has to appear on every invoice, along with both parties' names and addresses, a sequential invoice number and issue date, a clear description and quantity of the goods or services, the net amount, the applicable TVA rate and amount, and the total due. For intra-community or reverse-charge supplies you must also show the customer's VAT number and cite the relevant exemption. Invoices are commonly issued in French, though German is also accepted.
| Luxembourg at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard TVA | 17% |
| Tax ID | Numéro de TVA |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: Country prefix LU followed by 8 digits, e.g. LU 26375245..
What Luxembourgish invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and Numéro de TVA
- The client's name and address (and their Numéro de TVA for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per TVA rate, the rate(s) applied and the TVA amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Sequential invoice number
- Customer VAT number for intra-EU or reverse-charge supplies
- Applicable TVA rate and amount per line
TVA notes
Invoice Forever offers ready-made Luxembourgish TVA notes such as:
- Livraison intracommunautaire exonérée de TVA — article 138 de la Directive 2006/112/CE.
- Autoliquidation — TVA due par le preneur (article 196 de la Directive 2006/112/CE).
- Exportation exonérée de TVA — article 146 de la Directive 2006/112/CE.
E-invoicing in Luxembourg
B2G e-invoicing has been mandatory since 18 March 2023 for all suppliers to Luxembourg public bodies, delivered over Peppol in the EN 16931 format. B2B e-invoicing remains optional today. Bill No. 8815, approved by the Council of Government on 17 July 2026 and filed in the Chamber of Deputies on 30 July 2026, would make structured e-invoices mandatory for domestic transactions between businesses established in Luxembourg. Receipt would be required from 1 January 2028, with temporary alternative solutions allowed until 30 June 2028 (31 December 2028 for small businesses). Businesses exceeding two of three thresholds at the close of 2026 (balance sheet EUR 7.5m, turnover EUR 15m, 50 staff) would issue from 1 July 2028, and all others from 1 January 2029. The bill has not been voted, so the dates can still change.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Administration de l'enregistrement, des domaines et de la TVA (AED) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Luxembourg
Payment within 30 days is the common commercial norm. Under the EU Late Payment Directive, B2B terms default to 30 days and may not exceed 60 days unless expressly agreed in the contract; statutory interest applies to overdue amounts.
Questions about invoicing in Luxembourg
The standard TVA rate is 17%, the lowest in the EU, with an intermediate rate of 14%, a reduced rate of 8%, and a super-reduced rate of 3% for certain goods and services.
If you are VAT-registered, yes — you must show your Luxembourg VAT number (format LU + 8 digits). For intra-community or reverse-charge supplies you must also show the customer's VAT number and reference the applicable exemption.
For public-sector (B2G) invoices, yes — mandatory since March 2023 via the Peppol network. For B2B it is still optional, but Bill No. 8815, filed in Parliament on 30 July 2026, would phase in mandatory B2B e-invoicing from 2028 (receipt) through 2029 (issuance for smaller businesses).
Make an invoice for Luxembourg, free.
EUR and 17% TVA already set, on A4 paper. No signup, no watermark.