In Luxembourg, every business invoicing a public body under a public contract or concession must send compliant e-invoices and credit notes since 18 March 2023. Only two channels are allowed: the Peppol network, or the online forms on MyGuichet.lu. Email is not allowed, even for a compliant file. The official sources set no general obligation between businesses.
This page summarises the official information on Guichet.lu (public procurement invoicing, in French and German), checked on 5 November 2026. It is not tax or legal advice.
Who must send e-invoices?
Every economic operator that sends an invoice or credit note to a contracting authority or entity under a public contract or concession (Guichet.lu). Credit notes count as invoices and follow the same rules.
| Obligation | Who | From | Status | Source |
|---|---|---|---|---|
| Accept structured e-invoices under EN 16931 | Contracting authorities | 18 April 2019 (sub-central bodies by 18 April 2020) | in force | Directive 2014/55/EU |
| Send compliant e-invoices and credit notes through Peppol or MyGuichet.lu | All economic operators under a public contract or concession | 18 March 2023 | in force | Guichet.lu |
A public contract is any written contract between a business and a public sector body for works, goods or services, including contracts for small sums, such as EUR 1,000 or less, and contracts agreed directly without a tender.
Which contracts are excluded?
The obligation does not apply to public contracts concluded (Guichet.lu):
- for development cooperation;
- by diplomatic missions or consulates;
- for Luxembourg's participation in international exhibitions abroad;
- for state, official or working visits abroad.
How do I submit an e-invoice?
Through one of two channels; no other is allowed (Guichet.lu):
- The Peppol network, through a Peppol access point. Businesses already connected to Peppol use it directly.
- MyGuichet.lu, for businesses not yet on Peppol, with a professional space and an authentication product such as LuxTrust, a Luxembourg identity card or an eIDAS means from another EU or EEA country. There are two forms: one to type the invoice in, and one to upload a compliant e-invoice file.
In exceptional cases, a form without authentication can be used with a one-time code requested from the recipient, but it has drawbacks, such as no copy of the submitted invoice in your space.
Which formats can I upload?
MyGuichet.lu accepts these standards for invoices and credit notes (Guichet.lu):
| Standard | Syntax | Accepted |
|---|---|---|
| Peppol BIS Billing 3.0 | UBL | yes |
| XRechnung 3.0.1 | UBL or CII | yes |
| XRechnung 2.2.0 and 2.3.1 | UBL or CII | no, from 1 October 2026 |
Supporting documents, such as timesheets, can be attached as PDF files of up to 15 MB each.
All formats rest on the European standard EN 16931.
What can Klarbon do here?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS or XRechnung file | open an e-invoice, free | |
| Check a file before you upload it | check an e-invoice, free within the daily limit | MyGuichet.lu and Peppol run their own checks |
| Turn another e-invoice, such as CII or Factur-X, into Peppol BIS or XRechnung | convert an e-invoice, one credit | you submit it through Peppol or MyGuichet.lu |
| Make an invoice from a form | create an e-invoice, one credit | as above |
Klarbon is not a Peppol access point and not a submission channel.
Other Luxembourg formats
Tax audits may ask for the FAIA (SAF-T Luxembourg) accounting export.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Luxembourg | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Luxembourg | B2G | Send | In law | All in-scope economic operators invoicing under a public procurement or concession contract. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Luxembourg?
For public contracts and concessions, yes. Since 18 March 2023, every economic operator must send compliant e-invoices and credit notes to the contracting authority, with a few exclusions. The official sources on this page set no general obligation between businesses.
Can I email an e-invoice to a Luxembourg public body?
No. Only Peppol and MyGuichet.lu are allowed. Sending a compliant e-invoice by email is not permitted.
Which formats does MyGuichet.lu accept for upload?
Peppol BIS Billing 3.0 in UBL, and XRechnung 3.0.1 in UBL or CII, for invoices and credit notes. XRechnung versions older than 3.0 are no longer accepted from 1 October 2026.
Do small public contracts count?
Yes. A written contract between a business and a public body for works, goods or services is a public contract even for small sums, such as EUR 1,000 or less, and even when awarded directly.
Is Klarbon a Peppol access point or a MyGuichet.lu channel?
No. Klarbon can open, check and create Peppol BIS files, but you submit them yourself through Peppol or MyGuichet.lu.
Sources
- Guichet.lu, manual entry of an e-invoice for a public contract guichet.public.lu
- Guichet.lu, transmission of a compliant e-invoice for a public contract guichet.public.lu
- Directive 2014/55/EU on electronic invoicing in public procurement eur-lex.europa.eu