Invoicea Juros-AI product

What a compliant invoice must show in Luxembourg.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in EUR Legal format EN 16931 UBL (Peppol BIS 3.0) PDF counts as the invoice

What the invoice must show

The content Luxembourg's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
Facture Invoice
Tax shown in
EUR
Payment terms
Due date or payment terms required

How each party is identified

The registration numbers and their formats the Luxembourg rules expect on the invoice.

Seller
N° TVA VAT number · LU + 8 digits · always
Seller
RCS Luxembourg trade register number · e.g. B123456 · companies
Seller
Forme juridique legal form · SA, SARL, SARL-S… · companies
Seller
Capital social share capital · companies
Seller
Autorisation d'établissement business permit number · sole traders
Buyer
N° TVA buyer VAT number · LU + 8 digits · when registered for the tax

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Autoliquidation — art. 26 de la loi TVA (art. 196, directive 2006/112/CE)Reverse charge
Intra-Community supplystatute ↗
Livraison intracommunautaire exonérée — art. 43, § 1er, d) de la loi TVAVAT exempt intra-Community supply
Exportation exonérée — art. 43, § 1er, a) de la loi TVAVAT exempt export
Exonération de TVA — art. 44 de la loi TVAVAT exempt
Out of scopestatute ↗
Opération non soumise à la TVA luxembourgeoise — art. 17 de la loi TVANot subject to Luxembourg VAT
Foreign seller (import)statute ↗
TVA non facturée — livraison en provenance d'un pays tiers ; TVA à l'importation acquittée par l'importateur (art. 2 et 26 de la loi TVA)VAT not charged — supply outside the scope of Luxembourg VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).

Art. 63 LTVA + loi du 10 août 1915: forme, siège, RCS, capital; profession et n° d'autorisation pour les indépendants.

The format, and who sends it

A plain PDF still counts as the invoice in Luxembourg; a structured e-invoice is accepted where the buyer asks for it.

Legal format(s)
EN 16931 UBL (Peppol BIS 3.0) · PDF invoice
Transmission
Sent supplier→buyer; no government clearance in the path

Don't just look these rules up. Generate them.

Invoice by Juros-AI builds the Luxembourg e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Luxembourg invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets