Black logo on transparent
Mandatory information on invoices?
  1. Home
  2. Tax
  3. Mandatory information on invoices?

What information must be included on invoices?

In Luxembourg, invoices issued by a sole trader or a company must contain various types of information, including legal and tax information.

 

Mandatory VAT information on the invoice

 

General VAT information

Invoices issued by companies in Luxembourg must contain the following compulsory information in accordance with Luxembourg VAT law:

  • The date of the invoice ;
  • A number Invoice sequential numbering that uniquely identifies the invoice. For example, the invoice numbering can be 1, 2, 3 or 2023-001, 2023-002, 2023-003;
  • The VAT number the company issuing the invoice (seller);
  • The full name and address of the company issuing the invoice;
  • The customer's VAT number (if applicable). If your customer is a resident of a European country other than Luxembourg, do not forget to check the validity of this VAT number by using the European platform LIVES ;
  • The full name and address of the client;
  • The quantity and nature of the goods delivered or the extent and nature of the services rendered in relation to the invoice;
  • The date on which the supply of goods or services is effected or completed;
  • In the case of a deposit, the date on which the deposit is paid if different from the date of issue of the invoice;
  • The tax base for each rate of VAT or exemption, the unit price excluding tax, as well as any discounts, rebates or refunds if they are not included in the unit price;
  • The VAT rate applied on the invoice. There may be different VAT rates applied to the same invoice;
  • The amount of VAT payable on the invoice (except for special schemes);
  • In case of VAT exemption on the invoice, the reference to the applicable provision for VAT exemption;
  • Where the customer is liable for VAT, the words "Reverse Charge" should be indicated on the invoice.

Special cases

  • For businesses that have opted for the revenue-based taxation system, the words "Cash basis" must be indicated on the invoice;
  • When the customer issues the invoice in place of the supplier, the words "Self-invoicing" must be indicated;
  • Where the invoice is issued by a fiscal representative (for the import of goods into Luxembourg by a foreign company), the VAT identification number of this fiscal representative as well as his full name and address must be indicated;
  • Where a special scheme is applied, the scheme should be specified on the invoice ("Special scheme - travel agencies", "Special scheme - second-hand goods", "Special scheme - works of art" or "Special scheme - collectors' items and antiques");
  • In the case of delivery of a new means of transport, the age and technical data of the means of transport must be indicated on the invoice.

For invoices not exceeding EUR 100 INCL. VAT (except for intra-Community deliveries), it is possible to issue a simplified invoice on which the information to be indicated can be summarised as follows

  • The date of issue of the invoice ;
  • The full name and address of the company issuing the invoice;
  • The quantity and nature of the goods delivered or the extent and nature of the services rendered in relation to the invoice;
  • The amount of VAT to be paid ;
  • The total includes VAT.

 

Other mandatory information on the invoice

In addition to the information required by the VAT law, it is necessary to indicate the compulsory information on the invoice relating to the issuing company:

  • The legal form the company issuing the invoice;
  • The number in the trade and company register". R.C.S. Luxembourg Bxxx.xxx) ;
  • The issue of theauthorisation of establishment.

 

Useful information on the invoice

Finally, in addition to all these compulsory details, there is some useful information that you should not forget to include:

  • the date ofdeadline of the invoice to remind your customer of the payment deadline;
  • the account number on which the invoice is to be paid (and the BIC code of the bank);
  • the payment reference, which may be the invoice number or another reference;
  • the currency of the invoice .

 

Do you still have questions? Please do not hesitate to contact our team.