Documentation on Luxembourg

Luxembourg requires Peppol or MyGuichet.lu e-invoices from every public-sector supplier; bill 8815 would extend e-invoicing to domestic B2B from 2028.

Complete guide to Luxembourg tax identifiers — 13-digit matricule for natural persons, 11-digit national identifier for companies, and LU-prefix TVA number. Formats, registration, VIES checks, and compliance for residents and foreign businesses.

Learn about VAT rules and guidelines in Luxembourg for businesses with our country guide — the 17%, 14%, 8% and 3% rates in force since 2024, the EUR 50,000 small-business franchise and the nil threshold for most non-established businesses, invoice particulars including the R.C.S. number, return frequencies, B2G e-invoicing on Peppol since 18 March 2023, and the B2B e-invoicing bill, Projet de loi 8815.