Compliance · 🇱🇺 Luxembourg Live mandate

Luxembourg — Peppol BIS B2G mandate (phased)

Peppol BIS B2G universal · No B2B mandate yet — regulator: Centre des Technologies de l'Information de l'État (CTIE). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Luxembourg phased a Peppol BIS B2G mandate by company size: large 2022, mid 2023, small 2023-Q4.
No B2B mandate as of 2026.
Public buyers reachable via Peppol; CTIE operates the national gateway.
Flowie is a registered Peppol AP.

Deadlines

Date	Who	What
2022-05-18	Large companies (B2G)	Send mandate.
2022-10-18	Mid-size companies (B2G)	Send mandate.
2023-03-18	Small / micro companies (B2G)	Send mandate.
≥ 2030	B2B (expected)	EU ViDA framework.

Background

Luxembourg is unusual in the EU for explicitly phasing the B2G mandate by company size — most countries flip a single switch. The phasing is now complete; every supplier to a Luxembourgish public buyer must invoice via Peppol BIS.

Format profile

Peppol BIS 3.0; no Luxembourgish CIUS.
Luxembourgish VAT: LU + 8 digits.

Required fields

seller.vatNumberstringrequired

Format LU12345678.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
CTIE Peppol gateway	`9938:LU-<auth-id>`	https://pch.gouvernement.lu

Central CTIE-operated gateway; individual ministries published as participants.

B2B reporting / clearance

No central B2B reporting hub — pure transmission only.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

Generic sandbox patterns apply — see Sandbox guide.

FAQ

Open questions? Email compliance@flowie.fr — we answer within 24h.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Luxembourg — Pan-EU reference factsheet.
CTIE · Information on electronic invoicing — Government IT Centre — Peppol Authority.
Ministère de la Digitalisation — Ministry for Digitalisation — Peppol Authority.
Guichet.lu · electronic invoicing — Official supplier portal for B2G submission.

Industry analyses (vendor trackers — useful for cross-referencing):

Cleartax · Luxembourg e-invoicing guide — Industry tracker — Peppol BIS 3.0.