Electronic invoicing in Luxembourg
Electronic invoicing is not yet mandatory in Luxembourg. However, taxpayers can use the digital form voluntarily, but the authorities currently still process the received invoices manually. The government plans to transpose the e-invoicing guidelines into national law and make them mandatory for all taxpayers.
Breaking News in August 2021
The government in Luxembourg has now clarified that the 0% VAT rate applies to all licensed Covid 19 vaccines (including the preservation and administration of the vaccines), as well as to services for obtaining analytical samples, transport, preservation, analysis of these samples and Covid 19-related tests. This tax rate also applies until December 31, 2022, and the corresponding input tax is also deductible.
On the other hand, the VAT exemption without an input tax deduction applies only to the administration of Covid-19 vaccines in the context of a medical or paramedical profession or a hospital for the analysis of problem by laboratories and others.
Important aspects to consider when sending an electronic invoice:
In Luxembourg, the government is urging almost all e-invoice users to use a PEPPOL access point provider, such as INPOSIA. This will allow invoice processing and payment transactions to be fully automated in the future.
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Muzaffer Havcarci
INPOSIA e-Invoicing-Specialist
