Invoicing in Luxembourg
Generally, a taxable individual in Luxembourg is required to issue a VAT invoice for every taxable transaction, which includes exports and intra-Community supplies. However, for retail transactions, invoices are not always mandatory unless the transaction involves distance selling or if the customer requests one.
Invoice records, both issued and received, related to goods or services provided within Luxembourg must be retained for a decade. To validate a claim for an input VAT deduction under Luxembourg VAT, a correctly formatted VAT invoice that meets all legal requirements is essential.
Learn more about invoice requirements in Luxembourg in our comprehensive guide.
Luxembourg –Invoicing
Information
In general, invoices issued by a taxable individual registered in Luxembourg must contain the following components, according to Article 63 of the Luxembourg VAT Law:
Full VAT invoice:
- The date of issue, as well as the date of supply if it varies from the date of issue.
- A unique identifier number that allows the invoice to be distinguished.
- The supplier’s VAT identification number, name, and address.
- The customer’s name, address, and VAT unique identifier (where VAT is applicable).
- The volume and nature of the products or services.
- The taxable value applicable to each VAT rate or exception, the price per unit, the applicable VAT rate(s), and the VAT due in euros.
- If applicable, a citation to the Article of VAT Law/EU VAT Directive clarifying why no VAT is required.
- A statement of any relevant special VAT scheme (e.g., used items, travel services, new vehicle suppliers, and so on.
- If VAT is payable by the purchaser of the commodity or service, the phrase “reverse charge” is used. A legend such as “Triangulation Transaction — Article 141 EC Council Directive 2006/112/EC — Reverse-Charge” should appear on invoices issued by intermediaries in transactions subject to the triangular transaction simplification scheme.
- If the invoice is issued by the customer utilizing the self-billing system, the phrase “self-billing” will appear.
- The full name, address, and VAT number of a tax representative who comes into contact with an import of goods.
- For transactions involving new modes of transportation, certain particular information on the method of transit is required.
Selling in Luxembourg?
Simplified Invoice
Simplified rules apply to invoices submitted to non-taxable individuals for sums not exceeding EUR 100 inclusive of VAT:
- The date of issue.
- The supplier’s name and address.
- The volume and type of the items, or the scope and nature of the services.
- The amount of VAT due or the information needed to compute VAT.
VAT e-invoicing in Luxembourg
As per Article 63 of the Luxembourg VAT law, invoices can be generated in either paper or electronic format. However, for transactions between businesses and government (B2G), the law on Electronic Invoicing in the Context of Public Contracts and Concession Contracts mandates the acquisition and processing of electronic invoices.
Last Updated: 07/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
