What the invoice must show
Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.
- Name and address of the supplier and of the customer.
- The supplier's VAT number, and the customer's VAT number where the rules require it.
- A unique, sequential invoice number and the date of issue.
- The date of supply of the goods or services, or the period the service covers.
- A description of the goods, with quantities, or the nature and extent of the services supplied.
- The taxable amount for each VAT rate, the rate and the VAT amount, or the exemption note where the supplier is exempt.
Key numbers
- Franchise threshold
- €50,000 domestic turnover (from 2025)Source ↗EU-wide turnover ceiling of €100,000 for cross-border use of the exemption (Articles 57ter and 57quater).
- Franchise invoice note
- Specific VAT-exemption note requiredSource ↗Exempt suppliers must show the specific exemption note on their invoices (Article 57bis §5).
- ECB main refinancing rate
- 2.65% from 16 September 2026Source ↗The statutory late-payment rate is this ECB rate plus the margin (see latePayment).
Tax notes
Businesses under the franchise regime (Article 57bis, domestic turnover of up to €50,000 from 1 January 2025) must show the specific VAT-exemption note on their invoices and do not charge VAT.
Public contracts require electronic invoicing under the 2019 law, with Peppol accepted as the delivery network. Private B2B invoices are not subject to the same mandate in the sources checked.
Electronic invoicing
Luxembourg's e-invoicing requirement applies to public procurement and concession contracts under the law of 16 May 2019, as amended on 13 December 2021. The Peppol network is recognised as meeting the statutory criteria. No general B2B e-invoicing mandate was in force in the sources checked. A bill referred on 30 July 2026 would transpose EU digital VAT rules; its status should be checked before publication.
Late payment
For commercial late payment, interest is the ECB main refinancing rate plus a margin, unless the contract provides otherwise. The margin is 8 percentage points (see notes: the original 2004 text says 7 and the 2013 amendment should be checked). A fixed €40 recovery sum applies per late payment, in line with EU Directive 2011/7/EU.
Record keeping
Keep invoices and the related accounting records for ten years.
Watch out for
- Rates changed temporarily in 2022 (16% and 7%). Rely only on the current AED rate table, not on older figures that may still appear on AED pages.
- The franchise threshold is a domestic turnover cap of €50,000; the €100,000 limit applies to EU cross-border use. A business that exceeds the cap generally has to register for VAT and charge it.
Official links & tools
Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.
Number & company lookup1
Tax rates1
Late payment2
Sources for this guide
Reviewed against these references on . Rules change, so check the current text before relying on it.