Mandatory invoice details in Luxembourg: the full checklist for SMEs

In Luxembourg the VAT law lists what every invoice must show, and company law adds a few details of its own. Here is the full checklist, the VAT rates, the deadline to issue an invoice, the special wordings, what is changing with e-invoicing and the most common mistakes.

A business established in Luxembourg must issue an invoice for every sale to another business, for sales of goods to customers in other EU countries and for deposits received before the sale. The rules come from the amended VAT law of 12 February 1979, which follows the EU VAT directive, and from company law. An invoice that is not compliant can cost the customer the right to deduct the VAT, and you a fine.

The invoice itself

• The date of issue.
• A unique number in one or more continuous series, for example 2026-0187.
• The date of the sale or of the end of the service, or of the deposit received, when it is different from the date of issue.
• If you pay VAT when you are paid instead of when you invoice (cash accounting), the wording “Comptabilité de caisse”.

Your company

• Company name, legal form (for example S.à r.l. or SA) and full address.
• Your Luxembourg VAT number, for example LU12345678.
• For a company: the RCS number (Luxembourg trade and companies register), for example B123456, and the registered office.
• The number of your business permit (autorisation d’établissement).

The customer

• Customer name and full address.
• The customer’s VAT number for a sale to a business in another EU country, and whenever the customer pays the VAT under the reverse charge.

The lines and the totals

• For each line: the quantity and nature of the goods, or the nature and extent of the service.
• The unit price excluding VAT, and any discount or rebate not already included in it.
• The taxable amount for each VAT rate or exemption, the VAT rate and the VAT amount.
• If you invoice in another currency, also show the VAT amount in euros.

VAT rates in Luxembourg

• 17 %: the standard rate, for most goods and services.
• 14 %: for example some wines, fuels and printed advertising.
• 8 %: for example electricity, gas, hairdressing and small repairs.
• 3 %: for example food, books, medicines, children’s clothing, passenger transport and restaurants.
• Small businesses with a turnover in Luxembourg below 50,000 € a year (since 2025) can use the VAT franchise: no VAT on their invoices, but a mention that the sale is exempt under the franchise.

Special wordings

• Customer pays the VAT (reverse charge), for example a service to a business in another EU country: “Autoliquidation”.
• Exempt sale, for example goods sent to a business in another EU country: the article of the VAT law that exempts it, or another clear indication such as “Exonération de TVA – livraison intracommunautaire”.
• Invoice made out by the customer on your behalf: “Autofacturation”.
• Margin scheme for second-hand goods, art or antiques, and travel agents: their own wordings.
• A corrective invoice or credit note must refer clearly to the invoice it corrects.

When to issue the invoice

Issue the invoice no later than the 15th day of the month after the delivery of the goods or the end of the service. For example, for work finished on 20 October, the invoice must be issued by 15 November. VAT becomes due on the date of the invoice, and at the latest at the end of that period.

Simplified invoices

For a sale of up to 100 € including VAT, or for a business under the VAT franchise, a simplified invoice is enough: date, your identification, what was sold and the VAT amount, or the details to calculate it. It cannot be used for sales to businesses in other EU countries.

Payment terms and late interest

• Between businesses, interest is due automatically on late payment, at the legal rate for commercial transactions, with a fixed compensation of 40 € for recovery costs. Showing the due date and these terms on the invoice is not required but strongly recommended.
• For a private customer, the invoice must say that interest at the legal rate applies automatically from the end of the third month after the delivery or the service.

E-invoicing in Luxembourg

Since 2023 every supplier of the Luxembourg State and public bodies must send structured e-invoices, through the Peppol network. Between businesses, e-invoices are still optional, and need the customer’s agreement. A draft law filed in July 2026 plans to make them mandatory between Luxembourg businesses: receiving them progressively from 2028, and issuing them by 1 July 2028 for large companies and 1 January 2029 for the others. It still has to be voted, so the dates can change: see our Luxembourg e-invoicing guide.

Keep your invoices for ten years

Keep a copy of every invoice you issue and receive for ten years, in a form that shows it was not changed. An invoice that has been sent can never be changed or deleted: correct it with a credit note.

Common mistakes

• An invoice issued weeks or months after the work, past the 15th of the next month.
• Missing RCS number or business permit number, often on invoices made from a simple template.
• Luxembourg VAT charged to a business customer in another EU country instead of the reverse charge, or no customer VAT number shown.
• The 17 % rate on a sale that takes 3 % or 8 %, or several rates on one invoice with only one VAT total.
• An invoice changed after it was sent instead of a credit note.

Outside Luxembourg

Because the list comes from the EU VAT directive, an invoice is very close in every EU country. Each country then adds its own rules: France, for example, also requires late penalty terms and a 40 € indemnity mention on every invoice to a business, see our guide on mandatory invoice details in France. For the VAT to charge to customers in other EU countries, see the EU reverse charge.

And Tavalle?

In Tavalle an invoice is created from the order, with no retyping: your company name, address, VAT number and RCS number, the customer’s data and VAT number, the next number in the sequence, the right VAT rate for the customer’s country and type, and the reverse-charge or exemption wording when it applies. You send the PDF in French, English or Spanish, with a SEPA payment QR code, and overdue invoices appear in your alerts so you can chase them. See Tavalle’s ERP features for Luxembourg and invoicing and VAT.

This guide is general information, not tax or legal advice. Your trade may require more details: check guichet.lu, the AED (Administration de l’enregistrement, des domaines et de la TVA) and with your accountant.