Manual completion of an electronic invoice as part of a public procurement or a concession contract

Since 18 March 2023, within the context of a public procurement or concession contract, all economic operators must, with some exceptions, issue and submit their invoices in the form of a compliant electronic invoice:

As a reminder, public procurement legislation considers as a public contract any contract concluded in writing:

  • between an economic operator and a public sector body; and
  • which has as its object the execution of works, the supply of products or the provision of services.

Thus, it is also a public contract in the case of:

  • contracts which only concern small amounts, for example EUR 1,000 or even less; or
  • contracts concluded via:
    • a negotiated (direct) procedure between a public sector body and an economic operator without a public tender process; or
    • any other procedure that would put different economic operators in competition.

Economic operators can send their electronic invoices:

Other transmission channels than Peppol or are not permitted. It is therefore not permitted, for example, to send compliant electronic invoices via email.

Who is concerned

Economic operators concerned

Any economic operator that issues invoices to a contracting authority or entity in the context of a public contract or a concession contract.


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.


The 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, the economic operator must have a business eSpace.

How to use

There are 3 possible scenarios:

  • The person submitting the application is a new user on 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 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

Note: any person can create a business eSpace. All necessary information is available on the help section on mentioned above.


In the framework of a public procurement or concession contract, the obligation for economic operators to issue and transmit compliant electronic invoices via one of the authorised channels (Peppol or applies to all economic operators since 18 March 2023.

In addition, the obligation for public sector bodies to receive and process compliant electronic invoices applies:

  • to central contracting authorities, e.g. ministries, since 18 April 2019; and
  • to sub-central contracting authorities, e.g. communes, and contracting entities since 18 April 2020.

In addition, all public sector bodies have been required to be connected to the Peppol network since 18 December 2021 so that they can receive compliant electronic invoices via Peppol.

How to proceed

Issuing and submitting the electronic invoice

The economic operator, or their agent, completes the form online via They:

  • manually enter the constituent elements of an invoice in the fields of the form; and
  • then transmit this data to the recipient of the invoice.

The procedure can be completed with or without authentication.

Procedure with authentication

The economic operator, or their agent, who submits the request with authentication must have:

  • a business eSpace on; 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).
Note: it is preferable to use the procedure with authentication as it has several advantages over the procedure without authentication, namely
  • the possibility of using the form's pre-filling functions with data already recorded in the business eSpace;
  • the possibility of copying an older invoice already sent to the same recipient and thus saving time by benefiting from an invoice that is already largely pre-filled;
  • the possibility of receiving replies directly in the business eSpace:
    • the compliant electronic invoice (XML file) generated after transmission of the data in the online form; and
    • the representation in a more easily readable PDF format of the essential data extracted from the compliant electronic invoice.

Procedure without authentication

The economic operator, or their agent, who submits the request without authentication needs a one-time access code (token) for each invoice.

The token must be requested in advance from the public sector body with which the public contract or concession contract has been concluded (contracting authorities or entities or concession authority).

Note: this procedure without authentication is intended for economic operators who have no means of authenticating themselves on

Entering the information

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 issuing the invoice;
  • 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 1st contains the original of the transmitted compliant electronic invoice, i.e. the XML file which is the invoice and which is the only file that is legally binding;
    • the 2nd contains a PDF document containing the essential data extracted from this same compliant electronic invoice;
  • if, for any reason, the invoice cannot be sent to the final recipient: the user will receive an error message.

Mandatory documents

In the case of a procedure without authentication, it is mandatory to attach the order form.

In addition and whatever the procedure used, the economic operator may attach to their application :

  • plans;
  • timesheets;
  • other documents that explain the content of the invoice; or
  • any other document that they consider appropriate.

Attachments can only be submitted in PDF format and cannot exceed a maximum size of 15 MB.

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:

Good to know

  • Economic operators who have questions about electronic invoicing specifically can contact the eFacturation helpline at (+352) 247-72155 or by email at
  • A tutorial is also available to guide businesses through the electronic procedure.
  • Economic operators who have questions about in general and its functionalities (not specific to electronic invoicing) can contact the helpdesk and also consult the help section on
  • Economic operators who wish to receive more information on private service providers who offer access points to Peppol or on invoicing or accounting software editors who offer software already connected by default to Peppol, can contact:

Forms / Online services

Manual completion of an electronic invoice as part of a public procurement or a concession contract

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Saisie manuelle d’une facture électronique dans le cadre d’un marché public ou d’un contrat de concession

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.

Manuelle Eingabe einer elektronischen Rechnung im Rahmen eines öffentlichen Auftrags oder eines Konzessionsvertrags

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Who to contact

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