Resources
E-Invoicing In Luxembourg
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![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/e-Invoicing.png)
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Legislation
The standard audit file is based on the law of December 19, 2008
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Tax Authority
Luxembourg Tax Administration
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Mandatory Status
- SAF-T FAIA
Mandatory - B2G Transaction
Voluntary - B2B Transaction
Voluntary - e-VAT Filing
Mandatory
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Reporting-Model.png)
Reporting Model
OECD’s SAF-T Version 2.0.
Peppol BIS Billing 3.0
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Format
XML
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e-Signature
Not mandatory
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Archiving
10 years
Government published a new law about e-Invoice on 18 December 2021 and exchanging electronic invoicing will be implemented gradually. Expected timeline of the e-Invoice transmission;
18 May 2022 for large companies (5 months after the law’s entry into force); Balance sheet total: EUR 20 million
Net turnover: EUR 40 million
Number of personnel employed full-time and on average during the financial year: 250 18 October 2022 for medium-size companies (10 months after the law’s entry into force);
Balance sheet total: EUR 4,4 million
Net turnover: EUR 8,8 million
Number of personnel employed full-time and on average during the financial year: 50 18 March 2023 for small and newly created businesses of all sizes (15 months after the law’s entry into force)
Each stage will be mandatory for companies that meet at least 2 of the conditions. In addition, the Luxembourg Registration Duties, Estates and VAT Authority (Administration de l’enregistrement, des domaines et de la TVA – AED) announced that the electronic VAT filing and the VAT payment can be done monthly, quarterly, or annually due to companies/taxable person annual turnover. Electronic VAT filing has been mandated for all VAT-taxable persons and non-VAT taxable legal persons registered for VAT.