Invoice format in Luxembourg: Facture rules
A Luxembourg facture must show 12 things, starting with date of issue, sequential invoice number and supplier name, address and tva number. TVA is charged at 17% or a reduced 8% or 3%. The template below is pre-filled in EUR with fr-LU formatting.
Pre-filled for Luxembourg: Facture, EUR, TVA 17%. Illustrative amounts, not market prices.
From
Fox Hollow Consulting
12 Market Square
Luxembourg
billing@example.com
Numéro d'identification TVA: LU12345678
Facture
Bill to
Kestrel Partners
40 Station Road
Luxembourg
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Project set-up fee | 1 each | 250,00 € | 250,00 € |
| Training workshop (half day) | 1 each | 500,00 € | 500,00 € |
| Software licence, annual | 2 seat | 150,00 € | 300,00 € |
| Monthly support retainer | 1 month | 400,00 € | 400,00 € |
- Subtotal
- 1.450,00 €
- TVA (17%)
- 246,50 €
- Balance due
- 1.696,50 €
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
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Luxembourg invoice facts
| Tax on invoices | Value Added Tax (Taxe sur la valeur ajoutée) |
|---|---|
| Label printed | TVA |
| Standard rate | 17% |
| Reduced rates | 8% and 3% |
| Seller tax ID | Numéro d'identification TVA, format LU12345678 |
| Document name | Facture |
| Currency and locale | EUR, fr-LU |
| Keep invoices for | 10 years |
| Facts checked | October 2026 |
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.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Project set-up fee | 1 each | 250,00 € | 250,00 € |
| Training workshop (half day) | 1 each | 500,00 € | 500,00 € |
| Software licence, annual | 2 seat | 150,00 € | 300,00 € |
| Monthly support retainer | 1 month | 400,00 € | 400,00 € |
| Net total | 1.450,00 € | ||
| TVA 17% | 246,50 € | ||
| Total due | 1.696,50 € |
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.
| Rate | Net | TVA | Gross |
|---|---|---|---|
| Standard 17% | 1.000,00 € | 170,00 € | 1.170,00 € |
| Reduced 8% | 1.000,00 € | 80,00 € | 1.080,00 € |
| Reduced 3% | 1.000,00 € | 30,00 € | 1.030,00 € |
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.
| Value | Written in fr-LU |
|---|---|
| Amount 1234567.89 | 1.234.567,89 € |
| Same amount with the ISO code | 1.234.567,89 EUR |
| Credit of 250 | -250,00 € |
| Plain number 1234567.89 | 1.234.567,89 |
| Date 31 December 2026 (long) | 31 décembre 2026 |
| Same date (short) | 31/12/2026 |
| TVA rate 17% | 17 % |
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
Structured e-invoices are mandatory for supplies to Luxembourg public bodies since 2023; there is no B2B e-invoicing mandate as of October 2026.
Keep issued and received invoices for at least 10 years in Luxembourg.
How to make a facture for Luxembourg
-
Set currency and format
Choose EUR and the fr-LU format so amounts read like 1.234,50 €.
-
Title and number
Title the document "Facture" and number it in sequence, for example LU-2026-0075.
-
Your tax ID
Enter your Numéro d'identification TVA (format LU12345678) in the seller details.
-
Add TVA
Add TVA at 17%, or a reduced rate where the goods or services qualify.
-
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.
Frequently asked questions
What must a Luxembourg facture include?
12 items: 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 and quantity and nature of goods, or extent and nature of services, plus 6 more listed above.
What TVA rate goes on an invoice in Luxembourg?
The standard rate is 17%; reduced rates of 8% and 3% apply to qualifying goods and services. On a net 1.000,00 € that is 170,00 € of TVA.
How long must invoices be kept in Luxembourg?
At least 10 years, according to the sources on this page (checked October 2026).
Is e-invoicing mandatory in Luxembourg?
Structured e-invoices are mandatory for supplies to Luxembourg public bodies since 2023; there is no B2B e-invoicing mandate as of October 2026.
Related
More in European Union
- Lithuania invoice format PVM 21%
- Malta invoice format VAT 18%
- Latvia invoice format PVN 21%
- Netherlands invoice format btw 21%
- Italy invoice format IVA 22%
- Poland invoice format VAT 23%
Also invoicing in EUR
- Austria invoice format USt. 20%
- Belgium invoice format BTW 21%
- Bulgaria invoice format ДДС 20%
- Croatia invoice format PDV 25%
- Cyprus invoice format VAT 19%
- Estonia invoice format km 24%