Invoice format in Luxembourg: Facture rules

Luxembourg invoice facts

What a Luxembourg facture must show

12 fields, from the sources listed below.

• Date of issue
• Sequential invoice number
• Supplier name, address and TVA number
• Customer name and address
• Customer TVA number for intra-EU and reverse-charge supplies
• Quantity and nature of goods, or extent and nature of services
• Date of the supply or of payment on account
• Unit price excluding TVA and any rebates
• Taxable amount per rate (17%, 8% or 3%)
• TVA rate applied (17%, 8% or 3%)
• TVA amount payable, in EUR
• "Autoliquidation" mention when the customer accounts for the tax

Sample facture in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked TVA example in EUR

A net amount of 1.000,00 € at each TVA rate of Luxembourg: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (fr-LU)

How fr-LU writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Luxembourg invoicing rules

• Luxembourg has the lowest standard VAT rate in the EU at 17%, with reduced rates of 8% and 3% and a 14% parking rate for a short list of goods.
• Luxembourg VAT numbers are LU followed by eight digits.
• Suppliers to public contracting authorities must send structured e-invoices, an obligation phased in by company size and completed in 2023.
• Keep invoices and accounting records for ten years.

E-invoicing, simplified invoices and record keeping

How to make a facture for Luxembourg

1. 1

   Set currency and format

   Choose EUR and the fr-LU format so amounts read like 1.234,50 €.

2. 2

   Title and number

   Title the document "Facture" and number it in sequence, for example LU-2026-0075.

3. 3

   Your tax ID

   Enter your Numéro d'identification TVA (format LU12345678) in the seller details.

4. 4

   Add TVA

   Add TVA at 17%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 12 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.