Invoicing as a freelancer in Luxembourg: mandatory details and VAT

General information, accurate at the date shown: it does not replace legal, social-security or tax advice for your situation. Check the official sources quoted or ask a professional (lawyer, accountant).

Who must issue an invoice?

According to Guichet.lu, an invoice is issued by any VAT-taxable person and by any trader or commercial company that sells goods or provides services to another taxable person. Between businesses, it must be issued no later than the 15th day of the month following the service (or when a deposit is received).

Mandatory details (invoices over €100 including VAT)

Guichet.lu lists in particular:

• the supplier’s identification: name, legal form, registered office, “R.C.S. Luxembourg” followed by the registration number where applicable;
• the business permit number (and, for sole traders and craftspeople, their profession);
• the date of issue and a unique sequential number;
• the supplier’s VAT identification number;
• the full name and address of the supplier and of the taxable customer;
• the date of the service (or deposit) if different from the date of issue;
• the nature and extent of the services;
• the price excluding VAT, the VAT rate and amount, broken down by rate;
• where relevant, the reason why the transaction is not subject to VAT.

For invoices of no more than €100 including VAT, a simplified invoice is possible (date, supplier’s name and address, nature of the service, price including VAT, VAT amount or the data to calculate it). Additional wording applies in some cases, such as “auto-liquidation” (reverse charge). A taxable person must keep a copy of every invoice issued.

The small-business VAT exemption

The indirect tax portal (AED) states that since 1 January 2025 the national exemption threshold is €50,000 of annual turnover, with a 10% tolerance (€55,000): a business that exceeds the threshold during the year without going over €55,000 keeps the exemption until the end of that year, but not the following year. The scheme is also open, under conditions, to small businesses from other Member States, provided in particular that their total EU turnover does not exceed €100,000.

Under the exemption you do not charge VAT, and the invoice must state the reason for exemption. Check the exact wording and the conditions for opting in or out with the AED.

Business clients in another EU country

To invoice a business in another Member State without VAT, Guichet.lu says you must first check that their VAT number is valid (the European Commission’s VIES tool), keep proof, and show that number on the invoice. Your Europe explains that, as a general rule for cross-border B2B services, the customer pays the VAT in their own country (reverse charge). Rules vary by type of service: check your case.

Electronic invoices

Guichet.lu specifies that for public contracts and concession contracts, businesses must, with some exceptions, issue compliant electronic invoices. Otherwise, an invoice may be on paper or, if the recipient agrees, electronic.

And on Askfreelance?

Askfreelance is not involved in invoicing: you invoice your client directly and the platform takes no commission. If you are established in France, French rules apply to your invoices: see the guides on askfreelance.work.

Frequently asked questions

See also

• Self-employed or employee in Luxembourg: choosing the right framework
• Cross-border workers and freelancers: working with Luxembourg from the Greater Region
• Freelance accountants and accounting support in Luxembourg
• Freelance graphic designers and creatives in Luxembourg
• All guides