Luxembourg
Luxembourg routes essentially everything through a single Peppol scheme, 9938 - B2G is fully live over Peppol today, and a Peppol-based B2B mandate with e-reporting is projected for around 2028–2029.
Profile last verified 2026-07
At a glance
Fully served today over Peppol - Luxembourg is deeply Peppol-native, with no clearance platform and no service-provider gate.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- Expected ~2028–2029; a national e-invoicing and e-reporting law is anticipated in 2026
- B2G e-invoicing
- Mandatory for all suppliers to public bodies, staged 2022–2023 by company size
- Formats
- Peppol BIS Billing 3.0 (EN 16931, no national CIUS)
- Peppol identifier schemes
9938Luxembourg VAT numberThe de-facto sole scheme for both private and public bodies9938Public-body unique identifier (non-VAT)Government entities may use a 9938-prefixed routing ID that is not a VAT number- E-reporting
- None today; e-reporting is expected to arrive alongside the planned B2B mandate (~2028–2029), likely post-audit rather than clearance
Mandate timeline
How Recommand serves Luxembourg
- Send and receive compliant Peppol BIS invoices today - Recommand is a certified Peppol Access Point and SMP, and Luxembourg imposes no accreditation gate on service providers
- Reach Luxembourg public bodies over Peppol under scheme 9938, including the non-VAT unique identifiers some government entities use
- Built-in validation covers EN 16931 and Peppol BIS Billing 3.0 - Luxembourg adds no national CIUS on top
- When the planned ~2028–2029 B2B mandate lands, it is expected to run on the same Peppol rails - connected customers are already positioned
Frequently asked questions
01Is e-invoicing mandatory in Luxembourg?
For B2G, yes: all suppliers - Luxembourg-based or foreign - invoicing Luxembourg public bodies under public procurement must send structured EN 16931 e-invoices, fully in force since 18 March 2023. B2B and B2C remain voluntary today.
02When does B2B e-invoicing become mandatory in Luxembourg?
A national B2B e-invoicing and e-reporting law is expected to be enacted in 2026, with domestic go-live projected around 2028–2029 - ahead of the EU ViDA deadline. The model is expected to be Peppol-based and post-audit, but no draft law is public yet.
03What format do Luxembourg e-invoices use?
Peppol BIS Billing 3.0 conforming to EN 16931, over the Peppol network. Luxembourg adopts the base Peppol CIUS with no national variant - a lighter posture than the Netherlands or Germany. Unstructured PDFs do not qualify for B2G flows.
04Which Peppol identifier do Luxembourg entities use?
Scheme 9938, based on the Luxembourg VAT number, for essentially everything. Public bodies may additionally use a 9938-prefixed unique identifier that is not a VAT number, so support for both variants matters when addressing government receivers.
Your first document in minutes
Create an account, register your company on the network, and send a compliant invoice - before the coffee gets cold. Free for 25 documents a month.