---
title: "Luxembourg — Peppol BIS B2G mandate (phased)"
description: "Luxembourg e-invoicing: Peppol BIS B2G mandate phased 2022–2023 by company size. No B2B mandate yet. CTIE national authority."
canonical: "https://docs.get-flowie.com/compliance/lu"
source: "https://docs.get-flowie.com/compliance/lu.html"
---

# Luxembourg — Peppol BIS B2G mandate (phased)

Compliance · 🇱🇺 Luxembourg Live mandate

# Luxembourg — Peppol BIS B2G mandate (phased)

Peppol BIS B2G universal · No B2B mandate yet — regulator: [Centre des Technologies de l'Information de l'État (CTIE)](<https://ctie.gouv.lu>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Luxembourg phased a **Peppol BIS B2G mandate** by company size: large 2022, mid 2023, small 2023-Q4.
  * **No B2B mandate** as of 2026.
  * Public buyers reachable via Peppol; CTIE operates the national gateway.
  * Flowie is a registered Peppol AP.



## Deadlines

Date| Who| What  
---|---|---  
2022-05-18| Large companies (B2G)| Send mandate.  
2022-10-18| Mid-size companies (B2G)| Send mandate.  
2023-03-18| Small / micro companies (B2G)| Send mandate.  
≥ 2030| B2B (expected)| EU ViDA framework.  
  
## Background

Luxembourg is unusual in the EU for explicitly phasing the B2G mandate by company size — most countries flip a single switch. The phasing is now complete; every supplier to a Luxembourgish public buyer must invoice via Peppol BIS.

## Format profile

  * **Peppol BIS 3.0** ; no Luxembourgish CIUS.
  * Luxembourgish VAT: `LU` \+ 8 digits.



## Required fields

  * seller.vatNumberstringrequired

Format `LU12345678`.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**CTIE Peppol gateway**| `9938:LU-<auth-id>`| <https://pch.gouvernement.lu>  
  
Central CTIE-operated gateway; individual ministries published as participants.

## B2B reporting / clearance

_No central B2B reporting hub — pure transmission only._

## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

Generic sandbox patterns apply — see [Sandbox guide](<../sandbox/index.html>).

## FAQ

_Open questions? Email[compliance@flowie.fr](<mailto:compliance@flowie.fr>) — we answer within 24h._

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Luxembourg](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108893/eInvoicing+in+Luxembourg>) — Pan-EU reference factsheet.
  * [CTIE · Information on electronic invoicing](<https://ctie.gouvernement.lu/en/l-administration/informations-facturation-electronique.html>) — Government IT Centre — Peppol Authority.
  * [Ministère de la Digitalisation](<https://mindigital.gouvernement.lu/en/dossiers/2021/facturation-electronique.html>) — Ministry for Digitalisation — Peppol Authority.
  * [Guichet.lu · electronic invoicing](<https://guichet.public.lu/en/entreprises/fiscalite/facturation/facturation-electronique.html>) — Official supplier portal for B2G submission.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Cleartax · Luxembourg e-invoicing guide](<https://www.cleartax.com/lu/e-invoicing-luxembourg>) — Industry tracker — Peppol BIS 3.0.