Luxembourg VAT invoice requirements
A Luxembourg facture shows the trade register (RCS) and business permit numbers of the seller, and an invoice to a consumer must say that late-payment interest will be claimed. Luxembourg has four VAT rates, from 17% down to 3%.
Last checked Sources
What an invoice in Luxembourg must show
Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Luxembourg adds:
- Trade register (RCS) number
- "R.C.S. Luxembourg" (or "Registre de commerce et des sociétés, Luxembourg") followed by the registration number (not for cooperatives). [3]
- Business permit number
- The business permit number (numéro d'autorisation d'établissement); craftspeople and sole traders must also state their profession. Legal form is also required. [3]
- Supply or advance payment date
- Date of supply or completion, or of an advance payment, where it can be determined and differs from the issue date. [4]
- Exemption reference
- For exempt supplies, cite the relevant article of Directive 2006/112/EC or of the Luxembourg VAT law, or another wording showing the supply is exempt; non-taxed invoices must state the reason. [4]
- "Autoliquidation"
- The word "Autoliquidation" is required when the customer is liable for the VAT (reverse charge). [4]
- Customer VAT number for intra-EU supplies
- For exempt intra-EU supplies of goods and certain B2B services, the customer's VAT number in the other member state. [4]
- Late-payment interest notice (B2C)
- Invoices to consumers must state expressly that statutory late-payment interest will be claimed if payment is late; for B2B this notice is optional. [3]
VAT rates in Luxembourg
Rates returned to 17/14/8/3 on 1 January 2024 after the temporary 2023 cut to 16/13/7/3. An invoice shows the taxable amount and the VAT for each rate it uses [2].
| Rate | Applies to (examples) |
|---|---|
| 17% | Standard rate: everything without a lower rate |
| 14% (intermediate) | Grape wines up to 13% alcohol (not sparkling or fortified), solid mineral fuels and heating oils, washing and cleaning preparations, advertising prints and commercial catalogues, heat/cold/steam (other than district heating), custody and management of securities, management of credit |
| 8% (reduced) | Gas and electricity, district heating, firewood, live plants and floriculture, hairdressing, repair of household appliances, shoes, leather goods and clothing, cleaning of private homes, bicycles (incl. e-bikes) and their rental and repair, works of art and antiques |
| 3% (super-reduced) | Food for human consumption (excluding alcoholic drinks), animal feed, medical devices for disabled people, books, newspapers and periodicals (print or electronic), children's clothing and shoes (under 14), water supply, pharmaceutical products incl. contraception and feminine hygiene, restaurant services (excluding alcoholic drinks), accommodation, passenger transport, admission to cultural and sports events, solar panels on homes and public buildings, certain housing works |
Issuing and keeping invoices
- Language
- Invoices may be in any language, but for audit the tax administration may require a French or German translation of invoices that are not in one of the country's official languages. [2]
- Currency
- Invoice amounts may be in any currency, provided the VAT payable is stated in euros using the conversion mechanism of article 37 of the VAT law. [2]
- When to issue
- B2B: no later than the 15th day of the month after the supply (or earlier if a deposit is collected). B2C: within the month in which the customer receives the goods or services. [3]
- Simplified invoice (facture simplifiée)
- If the invoice involves no other member state and the total including VAT does not exceed €100, it needs only: issue date, supplier name and address, quantity and nature of goods or services, price including VAT, and the VAT amount or data to calculate it. [4]
- Keeping invoices
- Invoices issued and received (and copies) must be stored for 10 years from their issue date. [2]
E-invoicing in Luxembourg
Luxembourg requires e-invoices for public contracts. A bill filed in Parliament in July 2026 would make every Luxembourg business able to receive e-invoices from 2028 and then issue them in two steps; it had not been passed when we checked.
- 2022–2023, by company size
B2G: public procurement and concession contracts
No threshold; sent via Peppol or MyGuichet.lu. B2C has no mandate. [5]
In force
- 1 January 2028
B2B: every Luxembourg business must be able to receive e-invoices
Bill amending the law of 16 May 2019 and the VAT law, transposing ViDA (Directive (EU) 2025/516); entry into force 1 Jan 2028. Once in force, issuing a compliant e-invoice will not need the recipient's acceptance. [6]
Planned
- 1 July 2028
B2B issuing: larger businesses
Must issue compliant e-invoices by 1 July 2028 at the latest. [6]
Planned
- 1 January 2029
B2B issuing: all other businesses
Smaller businesses (and those unable to provide 2026 figures) must issue compliant e-invoices by 1 January 2029 at the latest. [6]
Planned
Good to know for Shopify sellers
Selling into Luxembourg from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [8].
- Small-business franchise: since 1 January 2025 the national threshold is €50,000 of annual turnover in Luxembourg, with a 10% tolerance (max €55,000) in the year it is exceeded; the cross-border EU SME scheme also requires EU turnover of at most €100,000. [7]
- Franchise businesses may issue simplified invoices but must not show VAT, and invoices for taxable supplies in Luxembourg must carry: "TVA non applicable – Article 57bis de la loi modifiée du 12 février 1979". [7]
Make an invoice for Luxembourg
For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.
For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).
Sources
Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.
General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.
- Aufbau der Umsatzsteuer-Identifikationsnummer in den EU-Mitgliedstaaten (Bundeszentralamt für Steuern, Germany)
- Loi modifiée du 12 février 1979 concernant la TVA, consolidated text at 1 Jan 2026 (Portail de la fiscalité indirecte, AED)
- Facture (Guichet.lu, Luxembourg government, updated 5 Oct 2023)
- Que doivent contenir les factures ? (Portail de la fiscalité indirecte, AED, updated 24 Aug 2020)
- eInvoicing in Luxembourg (European Commission, Digital Building Blocks, updated Oct 2026)
- Bill no. 8815 on mandatory e-invoicing, deposit document 30 Jul 2026 (Chambre des Députés)
- Le nouveau régime de franchise des petites entreprises - FAQ 2024 (AED, Service Législation)
- EUR-Lex: Council Directive (EU) 2017/2455, Article 219a on which member state's invoicing rules apply