A legal invoice in Luxembourg is a formal document that confirms a transaction between a buyer and supplier, proving the sale of goods or services. VAT registered businesses must issue invoices for B2B, B2G, and B2C transactions. The deadline for issuing invoices is typically the 15th day of the month following the chargeable event.
Luxembourg Invoicing Explained
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Author: Ema Stamenković
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Content accuracy validation date:
26.05.2025
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What makes an invoice official in Luxembourg?
Basically, an invoice in Luxembourg is just a formal payment request. It's a document that legally seals a deal between a buyer and a seller. It proves that goods were sold or services were provided, laying out all the details of the agreement.
For any business registered for VAT, getting the invoice format right is a big deal. It's how the seller keeps track of the VAT they've collected, and how the buyer can get back any VAT they're owed. But it's not just about taxes. A proper invoice is also important evidence for accounting, helps with financial audits, and can be crucial if there's a disagreement about the sale. So, following Luxembourg's Commercial Code and VAT rules on invoicing isn't just a good idea - it's a must-do for any business to make sure they're playing by the rules.
In Luxembourg, who's responsible for issuing invoices?
Basically, in Luxembourg, its mostly businesses registered for VAT that are required to issue invoices. They need to do this for any goods they supply or services they provide, whether it's to another VAT-registered business or to a legal entity that isn't registered for VAT.
It's crucial to understand the different rules for issuing invoices to stay compliant across all types of transactions:
- For business-to-business (B2B) deals: Invoices are standard procedure.
- For business-to-government (B2G) transactions: Invoices are required, and electronic invoicing is quickly becoming the only accepted method.
In business-to-consumer (B2C) situations: The general requirement to provide an invoice is less strict, but there are exceptions, such as
- Sales made at a distance
- When the customer specifically asks for one
- For certain types of goods or services (like construction work on immovable property or new means of transport)
Who needs to issue invoices in Luxembourg? This section seems to be a collection of keywords related to invoicing in Luxembourg. Perhaps it is intended to highlight search terms or areas for further investigation.
Invoicing deadlines in Luxembourg: This is another important aspect to consider, as timely invoicing is likely required to ensure compliance.
Usually, invoices need to be issued by the 15th of the month following when the billable event took place. This makes sure the VAT is recorded in the right reporting period.
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