Invoicing guide
Invoicing in Luxembourg
TVA — how it works, what an invoice needs, and where the numbers come from.
Ochre's full Luxembourg tax pack is still being checked, so this market is not yet one of the ones the app fully supports. You can still use Ochre in Luxembourg: set the country during setup, and Ochre starts you with typical tax rates you confirm yourself.
Data as of 2026-07-30. Sources: guichet.public.lu (opens in new tab), efacturation.public.lu (opens in new tab), ec.europa.eu (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Luxembourg taxes most sales under a TVA system (regime type: vat). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Luxembourg is labelled N° TVA on an Ochre invoice.
Format: "LU", then 8 digits.
Registration & thresholds
EUR 35,000 (confirm with the national tax authority before relying on it).
Rates
| Standard | 17% |
|---|---|
| Reduced | 3% |
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Intra-Community B2B (reverse charge) and Export (outside EU) for cross-border or special-case supplies.
This pack also defines an “Intra-Community B2B (reverse charge)” table — intra-EU B2B supplies can qualify for the reverse charge.
Price display
Ochre's default for Luxembourg is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Customer's tax registration number (B2B)
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD/MM/YYYY order.
Currency
EUR (€), shown to 2 decimal places.
E-invoicing
In Luxembourg, businesses working under a public contract or concession must issue and send compliant electronic invoices, through Peppol or the online forms on MyGuichet.lu; email is not an allowed channel. On 30 July 2026 the Finance Minister filed bill no. 8815 to extend this to invoices between Luxembourg businesses: all businesses would have to receive and process e-invoices from 1 January 2028, and to issue them from 1 July 2028 (large and medium-sized businesses) or 1 January 2029 (all businesses), over Peppol. It is a bill, not yet law, and may change. Across the EU, cross-border business-to-business invoicing moves to e-invoices with digital reporting from 1 July 2030 under the EU VAT in the Digital Age package. Ochre does not send or receive Peppol invoices: a Luxembourg business that sells to the public sector, or to other businesses once the bill is law, needs Peppol-connected or equivalent software for those invoices.