Luxembourg

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 1026 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

35 taxes at rates of 0, 3, 7, 8, 13, 14, 16, 17

domestic, domestic_reverse_charge, exempt, export, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• LU-VAT-PERIODIC — 162 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 14 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — mandatory from 2023-03-18

Loi du 16 mai 2019 relative à la facturation électronique dans le cadre des marchés publics et des contrats de concession, modifiée par la loi du 13 décembre 2021 — les organismes publics reçoivent des factures électroniques conformes à la norme EN 16931 par le réseau Peppol depuis le 18 mai 2019 ; l'obligation d'émettre pèse sur les grandes entreprises depuis le 18 mai 2022, sur les entreprises moyennes depuis le 18 octobre 2022 et sur les petites entreprises et les entreprises nouvelles depuis le 18 mars 2023, date retenue ici parce qu'elle est celle à partir de laquelle l'obligation ne dépend plus de la taille. Le schéma déclaré est le numéro d'identification à la TVA luxembourgeois (ICD 9938, « LU:VAT »), seul identifiant que ce schéma Peppol couvre ; un opérateur luxembourgeois peut aussi être adressé par son matricule à onze chiffres du répertoire des personnes morales, qui relève d'un autre schéma

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 461412
• receivable 421612

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• mt940 no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001, pain.008

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• LU-ECDF-BS-ABR — 32 lines
• LU-ECDF-PL-ABR — 29 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

16 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-21

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

1.9.0 — published 2026-09-21

fr, de, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from