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7.8 Digital Invoice Requirements and Fiscal Cash Registers

Digital Invoicing in Luxembourg​

Digital Invoicing (also called e-invoicing) refers to invoices issued, transmitted, and received in electronic format.

Luxembourg Requirements:

  • Digital invoices are accepted and often preferred
  • Must meet certain format and content requirements
  • Must be stored electronically
  • Must be accessible for audits

Digital Invoice Formats​

Accepted Formats:

  • PDF: Most common, must be readable
  • XML: Structured format, preferred for automated processing
  • UBL: Universal Business Language (XML-based)
  • Peppol: Pan-European Public Procurement OnLine network

Requirements:

  • Must contain all required information
  • Must be readable and accessible
  • Must be stored for 10 years
  • Must be verifiable

Digital Invoice Content​

Required Information:

  • Invoice number and date
  • Supplier information (name, address, VAT number)
  • Customer information
  • Description of goods/services
  • Quantities and prices
  • VAT rates and amounts
  • Total amounts
  • Payment terms

Luxembourg-Specific:

  • Must include VAT numbers
  • Must show VAT rates clearly
  • Must comply with VAT rules
  • Must be in one of three languages (FR, DE, EN)

Fiscal Cash Registers​

What are Fiscal Cash Registers?

Fiscal cash registers are cash registers that meet specific technical and legal requirements for recording sales transactions.

Purpose:

  • Ensure accurate sales recording
  • Prevent tax evasion
  • Provide audit trail
  • Support VAT compliance

Luxembourg Fiscal Cash Register Requirements​

Who Must Use Fiscal Cash Registers:

  • Restaurants and cafes
  • Retail stores
  • Businesses with cash sales
  • Specific sectors as required

Requirements:

  • Must be certified/approved
  • Must record all transactions
  • Must issue receipts
  • Must maintain audit trail
  • Must be tamper-proof
  • Must integrate with accounting systems

Features:

  • Transaction recording
  • Receipt printing
  • VAT calculation
  • Daily/monthly summaries
  • Data export capability
  • Integration with POS systems

Integration with Accounting Systems​

Point-of-Sale (POS) Integration:

  • POS systems connect to accounting software
  • Sales automatically recorded
  • Inventory updated
  • VAT calculated
  • Reports generated

Example: Restaurant POS Integration

Flow:

  1. Server enters order in POS
  2. POS calculates totals and VAT
  3. Customer pays (cash, card, etc.)
  4. POS records transaction
  5. Data exported to accounting system
  6. Accounting system records:
    • Sales revenue
    • VAT payable
    • Cost of goods sold
    • Inventory reduction
    • Cash/bank increase

Benefits:

  • Automatic recording
  • Reduced errors
  • Real-time data
  • Better control
  • Easier reconciliation

Luxembourg Compliance Note​

Digital Invoicing:

  • Digital invoices are accepted
  • Must meet format requirements
  • Must be stored for 10 years
  • Must be accessible for audits
  • Must comply with VAT rules

Fiscal Cash Registers:

  • Required for certain businesses
  • Must be certified/approved
  • Must maintain audit trail
  • Must integrate with accounting
  • Must support VAT compliance

Best Practices​

Digital Invoicing:

  • Use standard formats (PDF, XML)
  • Include all required information
  • Store securely
  • Backup regularly
  • Test before implementation

Fiscal Cash Registers:

  • Use certified systems
  • Integrate with accounting
  • Regular maintenance
  • Staff training
  • Regular reconciliation

Think It Through​

How do fiscal cash registers and digital invoicing support compliance with Luxembourg VAT requirements? What are the benefits of integrating these systems with accounting software?