Submission of a compliant electronic invoice as part of a public procurement or a concession contract

Last update 11.08.2022

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: 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 their invoice data using a special form; and/or
  • upload an electronic invoice that is guaranteed to be fully compliant.

With these 2 procedures, users can manually issue and submit electronic invoices that are fully compliant.

Who is concerned

Economic operators concerned

Any economic operator that issues and wishes to submit 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 an eSpace:
    The creation of the eSpace is done in 2 steps:
    1. registration of a 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 have 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.

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

Refer to the help section on MyGuichet.lu.

Deadlines

The electronic invoicing requirement entered 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

Filing of an XML document

The person filing the invoice will need:

  • a business eSpace on MyGuichet.lu;
  • a LuxTrust product (e.g. Token, Smartcard or Signing Stick); or
  • an electronic identity (eID) card.

After entering the following information:

  • the identity of the economic operator;
  • the government administration department to which the invoice is addressed;

they can file the invoice by uploading, through MyGuichet.lu, a compliant electronic invoice – that is, an invoice compliant with the most recent version of the European standard on electronic invoicing which outlines the semantic data model for an electronic invoice, and with one of the syntaxes on the most recent list published by the European Commission.

The user will then receive confirmation of the submission of their compliant electronic invoice to the back office that distributes electronic invoices to public-sector bodies and, once the back office has processed the invoice:

  • If the uploaded electronic invoice is compliant with the European standard, and is passed on to the final recipient: a message informing them that the electronic invoice has been successfully forwarded to the final recipient;
  • if the submitted invoice is not compliant with the European standard and/or if it cannot be forwarded to the final recipient for whatever reason: an error message.

The filing party will then receive a forwarding acknowledgement sheet, which simply proves that the invoice has been submitted to the competent administrative authority.

The filing party will then receive a forwarding acknowledgement sheet, which simply proves that the invoice has been submitted to the competent administrative authority.

Note: the invoice will be forwarded to the government administration department in question only once it has been validated.

Supporting documents

No supporting documents are required.

Nevertheless, the economic operator may attach:

  • plans;
  • invoices, etc.

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 dépôt d'une facture électronique (au format XML)

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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