Issuing electronic invoices as part of a public procurement or a concession contract

Last update 10.06.2022

Except in special cases, as of 18 May 2022, large economic operators bound by a public procurement or a concession contract must issue and submit their invoices as compliant electronic invoices only.

This is required under the e-Invoicing policy for B2G (Business to Government) operations.

Eventually, the requirement will apply to:

  • medium-sized economic operators, from 18 October 2022; then
  • small, and therefore all economic operators, from 18 March 2023.

All public-sector bodies, i.e. all contracting authorities and entities, must use the same delivery network to automatically receive electronic invoices. This network is the Pan European Public Procurement OnLine (Peppol) network.

Economic operators that do not have their own Peppol network access point may, through MyGuichet.lu, fill in the online data entry form for their invoice.

With this procedure, users can manually issue and submit individual electronic invoices that are fully compliant.

Who is concerned

Economic operators concerned

Any economic operator that issues invoices to a contracting authority or entity.

Exclusions

By way of derogation, the requirement to issue electronic invoices does not apply to public procurement contracts entered into:

  • for the purpose of development cooperation;
  • by diplomatic missions or consulates;
  • as part of Luxembourg’s participation in international fairs and exhibitions held abroad; or
  • as part of State visits, official visits or working trips abroad.

Prerequisites

The MyGuichet.lu platform is a useful option for economic operators that have no access – or do not yet have access – to the Peppol delivery network.

On the other hand, economic operators that already have an account with the Peppol network can use it to issue and submit their electronic invoices directly.

Preliminary steps

To submit electronic invoices through MyGuichet.lu, the economic operator must have a MyGuichet.lu business eSpace.

How to use MyGuichet.lu

There are 3 possible scenarios:

  • The person submitting the application is a new user on MyGuichet.lu and does not yet have a business eSpace:

    Creating a business eSpace is a 2-step process that involves:
    1. Registering the user;
    2. Setting up the business eSpace.

A guide for new users is available in the form of a video tutorial or as a PDF document.

  • If the person submitting the application is already a MyGuichet.lu user and has a private eSpace: they will need to create a new business eSpace.

A guide for new users is available in the form of a video tutorial or as a PDF document.

  • If the person submitting the application already has a business eSpace for the company they represent: the existing business eSpace can be used.

Refer to the help section on MyGuichet.lu.

Deadlines

The electronic invoicing requirement enters into force:

  • on 18 May 2022: for large economic operators, i.e. those which exceed the thresholds for at least 2 of the following 3 criteria at the 2019 balance sheet closing date:
    • balance sheet total: EUR 20 million;
    • net turnover: EUR 40 million;
    • average number of full-time employees in the financial year: 250;
  • on 18 October 2022: for medium-sized economic operators that do not exceed the thresholds for at least 2 of the following 3 criteria at the 2019 balance sheet closing date:
    • balance sheet total: EUR 20 million;
    • net turnover: EUR 40 million;
    • average number of full-time employees in the financial year: 250;
  • on 18 March 2023:
    • for small economic operators which do not exceed the thresholds for at least 2 of the following 3 criteria at the 2019 balance sheet closing date:
      • balance sheet total: EUR 4.4 million;
      • net turnover: EUR 8.8 million;
      • average number of full-time employees in the financial year: 50;
    • economic operators for which it is materially impossible to provide 2019 figures for at least one of the 3 criteria mentioned above.

How to proceed

Entering invoice data

The economic operator, or their representative, must fill in the online invoice data entry/submission form for an electronic invoice issued to a public organisation through MyGuichet.lu.

The person submitting the form needs to have:

  • a business eSpace on MyGuichet.lu; and
  • a LuxTrust product (e.g. Token, Smartcard or Signing Stick); or
  • an electronic identity card (eID); or
  • a digital ID issued by another EU country (eIDAS).

The data fields in the form required to produce an electronic invoice must be filled in manually. In particular, the following information must be provided:

  • the identity of the economic operator;
  • the identity of the public-sector organisation that the invoice is being issued to;
  • details about the invoice:
    • information appearing on the invoice: invoice number, date of issue, etc.; and
    • information on the payment of the invoice;
  • contents of the invoice:
    • one or several 'rows', with each row providing details relating to a single item or specific VAT rate;
    • amounts are calculated automatically based on the data that is entered.

Once they have filled in the form, the user must submit it.

The user will then receive confirmation that their invoice has been submitted to the back office system that distributes electronic invoices to public-sector bodies. Once the invoice has been processed by the back office system:

  • if the invoice has been submitted successfully to the final recipient: the user will be sent 2 messages:
    • the first contains the original copy of the submitted electronic invoice;
    • the second contains a PDF copy of the same invoice;
  • if, for any reason, the invoice cannot be sent to the final recipient: the user will receive an error message.

Supporting documents

No supporting documents are required.

Nevertheless, the economic operator may attach:

  • plans;
  • a copy of the invoice; or
  • any other supporting document that they may deem useful.

Financial aid

As part of the introduction of the requirement to submit electronic invoices for B2G (Business to Government) transactions, small and very small enterprises may be entitled, under certain conditions, to:

Forms / Online services

Formulaire de saisie d’une facture électronique

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Who to contact

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