Invoices in Luxembourg: the 10 mandatory details, with a complete example

The EUR 100 threshold: two levels of detail

An invoice is more than a request for payment. In Luxembourg, what it must contain depends first on its amount including VAT.

According to Guichet.lu, a proper invoice supports your accounting entries, determines the amount of VAT to deduct or to pay, and serves as evidence when recovering a debt. The Luxembourg indirect tax portal adds that meeting the content rules guarantees the invoice is accepted for VAT purposes in every Member State, in particular for your customer’s right to deduct.

An invoice issued by a person practising a liberal profession is called a fee note (note d’honoraires); the same content rules apply. If you are new to Luxembourg VAT, start with our Luxembourg VAT guide.

The 10 mandatory details, one by one

This is the list published by Guichet.lu for invoices above EUR 100 including VAT, in the order of the official page, with an example of how each detail appears on a typical invoice.

“Who you are”: the seller block in detail

The first detail is the densest. It identifies the business issuing the invoice beyond any doubt.

• the company name and/or trading name;
• the legal form (SARL, SA, SARL-S…);
• the exact address of the registered office;
• the wording “Registre de commerce et des sociétés, Luxembourg” or the initials “R.C.S. Luxembourg”, followed by the registration number (does not apply to cooperative companies);
• the business permit number.

Craftsmen and traders working in their own name show their profession and the number of their business permit. To see where these numbers come from, read our articles on the Luxembourg Trade and Companies Register (RCS) and the business permit.

The figures: a complete example

Details 7, 8 and 9 are the core of the invoice. Take a graphic design service invoiced at EUR 1,000 excluding VAT, subject to the standard VAT rate of 17%.

When an invoice combines several rates, the taxable amount and the VAT are broken down by rate. To check a calculation, our Luxembourg VAT calculator converts amounts excluding VAT into amounts including VAT and back.

No VAT? The invoice must say why

An invoice without VAT is still a complete invoice: the tenth detail requires the reason why the transaction is not subject to VAT. Depending on the case, Guichet.lu also lists additional wording, for example:

• “auto-liquidation” (reverse charge) when the purchaser or customer is liable for the VAT;
• “comptabilité de caisse” (cash accounting) when the business has opted to be taxed on receipts;
• “auto-facturation” (self-billing) when the customer issues the invoice on behalf of the supplier.

Up to EUR 100 including VAT: the simplified invoice

When an invoice does not exceed EUR 100 including VAT, it may contain only five details. The indirect tax portal specifies that this applies to invoices that do not concern transactions involving another Member State.

1. 1
   the date of issue;
2. 2
   the name and address of the supplier;
3. 3
   the quantity and nature of the goods, or the extent and nature of the services;
4. 4
   the price including VAT;
5. 5
   the amount of VAT payable, or the data needed to calculate it.

Deadlines, format and record keeping

Between businesses, the invoice is issued no later than the 15th day of the month following the month of the supply (for periodic invoicing: by the 15th of the month in which the supplies were made), or at the latest when a deposit is collected. Nothing prevents you from issuing it earlier. In our example, a service provided on 23 September must be invoiced by 15 October.

An invoice may be sent on paper or, if the recipient accepts it, electronically. For public procurement and concession contracts, businesses must, with some exceptions, issue compliant electronic invoices. Finally, a VAT-registered business keeps a copy of every invoice it issues.

To organise your invoices, expenses and bank movements afterwards, see our guide to accounting for self-employed professionals and Zuelen’s features.