E-invoicing is mandatory for every supplier to the Luxembourg public sector: since 18 March 2023, Luxembourg and foreign companies alike must send a structured e-invoice that complies with EN 16931 for every invoice, whatever the amount. Peppol BIS Billing 3.0 in UBL is the recommended format. Between businesses, e-invoicing is still voluntary; bill no. 8815, not yet law, proposes obligations from 1 January 2028. GoRoute, a certified Peppol access point, sends and receives these invoices for you over Peppol.
The law of 16 May 2019 on electronic invoicing in public procurement, amended by the law of 13 December 2021, made e-invoicing to the public sector mandatory. The obligation reached suppliers in three steps during 2022 and 2023.
Large operators, five months after the 2021 law took effect, began sending e-invoices to Luxembourg contracting authorities.
Operators that did not exceed two of €20 million balance sheet, €40 million turnover and 250 staff at the 2019 close followed five months later.
Operators that did not exceed two of €4.4 million, €8.8 million and 50 staff, or could not provide 2019 figures. The last step. Since this date the obligation has applied to all suppliers, Luxembourg and foreign, for every invoice regardless of amount.
GoRoute is operated by ClayDesk LLC, a certified Peppol Access Point and SMP provider (POP000991). It serves Luxembourg businesses directly; we found no official requirement for a local entity or registration.
Sends and receives invoices and credit notes in Peppol BIS Billing 3.0, the format every Peppol access point must be able to receive and process.
Checks every document against EN 16931 before it leaves, so an error surfaces in your system rather than at the public body.
Looks up whether a buyer is on Peppol before you send, using its scheme 9938 identifier.
Post invoice data from your own software to the GoRoute API; GoRoute builds, validates and delivers the Peppol document.
Send from Microsoft Dynamics 365 Business Central, Odoo, WooCommerce or Shopify without writing XML by hand.
Scope, format, channels and identifiers, for finance and IT teams that invoice Luxembourg public bodies.
The law of 16 May 2019 on electronic invoicing in public procurement, amended by the law of 13 December 2021, requires suppliers to send electronic invoices to Luxembourg contracting authorities. The amendment is what made e-invoicing mandatory.
An invoice must comply with the European standard EN 16931, in either UBL or UN/CEFACT CII XML. The recommended format is Peppol BIS Billing 3.0 in UBL, because every Peppol access point must be able to receive and process it (eFacturation: public sector). Public bodies also accept XRechnung 3.0.1 in UBL or CII; XRechnung versions older than 3.0 have been refused since 1 October 2026.
Every supplier that invoices the Luxembourg public sector: the State, municipalities, public establishments and other contracting authorities. Since 18 March 2023 it has applied to all suppliers, for every invoice regardless of amount (Government of Luxembourg, March 2023).
Foreign suppliers are covered in the same way as Luxembourg companies. If your company is based in another country and bills a Luxembourg ministry, municipality or public establishment, that invoice must be electronic too.
There are two channels. The first is the Peppol network: the Government IT Centre (CTIE) operates the State's Peppol access point, so your access point delivers to it like any other Peppol recipient. The second is MyGuichet.lu, where web forms let you type an invoice in or upload an XML file.
MyGuichet.lu means entering or uploading each invoice by hand. Peppol lets your accounting system send directly. With GoRoute the sequence is:
Luxembourg organisations are identified on Peppol under scheme 9938, followed by one of two numbers:
9938:lu10061242; or9938:12345678910.Luxembourg’s official guidance uses 9938 for both forms, and public bodies publish matricule-style IDs under it, such as 9938:00005000041. Peppol’s code list also has scheme 0240 (LU:MAT) for the matricule, but none of the public bodies on the official list uses it.
Not yet. E-invoicing between businesses is voluntary in Luxembourg today. Bill no. 8815, filed in parliament on 30 July 2026, would change that for invoices between businesses established in Luxembourg. It is a bill, not yet law, and its dates may change:
Issuers would also have to be able to receive return messages over the common network, and the recipient’s acceptance would no longer be needed for these invoices.
The EU direction is set. The VAT in the Digital Age (ViDA) package brings e-invoicing and digital reporting for intra-EU B2B transactions from 1 July 2030. A Luxembourg business that already sends Peppol invoices to public bodies can use the same connection for its business customers.
Luxembourg's neighbours set their own rules for e-invoicing between businesses. See Belgium, France and Germany for what each requires. GoRoute uses the same API and connectors for each of them. New to Peppol? Start with how the Peppol network works or the glossary.
Send Peppol BIS Billing 3.0 invoices from your ERP or online store, validated against EN 16931 before they leave. Book a demo and we will walk through your setup.
Official source: eFacturation Luxembourg — the Luxembourg government's e-invoicing portal. Always confirm current obligations against the authority directly.
Yes, for invoices to the public sector. Since 18 March 2023 every supplier to the Luxembourg State, municipalities, public establishments and other contracting authorities must send electronic invoices, for every invoice regardless of amount. E-invoicing between businesses is voluntary today; bill no. 8815, not yet law, proposes B2B obligations from 1 January 2028.
Yes. The obligation applies to Luxembourg and foreign companies alike. A supplier established outside Luxembourg that invoices a Luxembourg contracting authority must send a structured e-invoice, just as a Luxembourg company must.
It must comply with the European standard EN 16931, in UBL or UN/CEFACT CII XML. Peppol BIS Billing 3.0 in UBL is the recommended format, because every Peppol access point must be able to receive and process it.
Over the Peppol network, or through the MyGuichet.lu web forms, where you either type the invoice in or upload an XML file. The Government IT Centre (CTIE) operates the State's Peppol access point, so an invoice sent over Peppol reaches it like any other Peppol recipient.
Scheme 9938, followed by either the VAT number (for example 9938:lu10061242) or the 11-digit national identification number (matricule) of the legal person (for example 9938:12345678910). Luxembourg's official guidance uses 9938 for both; public bodies publish matricule-style IDs under it.
Not yet. E-invoicing between businesses is voluntary in Luxembourg today. Bill no. 8815, filed in parliament on 30 July 2026 and not yet law, would require businesses established in Luxembourg to be able to receive e-invoices from other Luxembourg businesses from 1 January 2028, and to issue them from 1 July 2028 (larger businesses) or 1 January 2029 (all others). At EU level, the VAT in the Digital Age (ViDA) package brings e-invoicing and digital reporting for intra-EU B2B transactions from 1 July 2030.
Yes. GoRoute is operated by ClayDesk LLC, a certified Peppol Access Point and SMP provider (POP000991), and serves Luxembourg businesses directly. Luxembourg's official guidance points businesses to OpenPeppol's list of certified providers, and we found no requirement for a local entity or registration. It sends and receives Peppol BIS Billing 3.0 invoices and credit notes, validated against EN 16931 before sending.