Mandatory invoice details in Luxembourg: full list

Which VAT particulars are mandatory on an invoice?

A Luxembourg invoice above EUR 100 including tax must carry all the particulars set out in article 63 of the amended law of 12 February 1979. Omitting a single one can deprive the customer of the right to deduct, which turns an administrative issue into a commercial dispute.

The sequential number deserves particular attention. The series must be continuous and documented. An unexplained break is among the first points examined in an audit, and becomes immediately visible in a FAIA audit file.

What must be added under company law?

These particulars are separate from the VAT ones and are frequently missing from invoice templates supplied by foreign software. They cover the legal form written out legibly and in full, the precise registered office, the words Registre de commerce et des sociétés Luxembourg or the initials RCS Luxembourg followed by the registration number, and for limited liability companies the share capital.

Sole traders and craftsmen must additionally state their occupation and their business licence number.

Some of these obligations carry exceptions, notably for cooperative companies. Check the rule applicable to your legal form before freezing an invoice template.

Which special mentions apply by regime?

These mentions are conditional. Each signals a particular VAT treatment to the recipient and underpins the validity of that treatment.

What applies to invoices below EUR 100?

Where the total invoice amount including tax does not exceed EUR 100, or where the taxable person benefits from the exemption regime, a reduced set of particulars is accepted.

This remains an easing of form, not a waiver of the duty to invoice. It does not apply to intra-EU transactions, which require full identification of both parties whatever the amount.

What happens when a particular is missing?

The consequences stack up, from the most immediate to the heaviest. Refusal of deduction at the customer, who will require a corrective invoice containing a specific and unambiguous reference to the original. Exposure to audit, which rarely stops at a single document. Then commercial litigation, as the customer denied deduction seeks recourse against the supplier.

The administration may also require, for audit purposes, a French or German translation of invoices drawn up in a foreign language and covering Luxembourg transactions.

For an intra-EU B2B supply, the reverse charge mention is usually completed with its legal basis, article 196 of Directive 2006/112/EC, which designates the customer as liable. Not to be confused with article 44 of the same directive, which governs the place of supply. The full mechanism is set out in our analysis of the VAT reverse charge.