Luxembourg · TVA / MwSt.
Luxembourg invoice generator — with the VAT part done properly
A Luxembourg invoice is mostly a normal invoice plus three things that are easy to get wrong: a VAT number with a checksum, four rates whose names are the opposite of what the numbers suggest, and a legal mention that is mandatory whenever you charge no VAT. This tool checks the first, labels the second correctly, and writes the third for you — in English, French or German.
- ✅ LU VAT checksum, offline
- 🇪🇺 Reverse charge & export mentions
- 🗣 English · Français · Deutsch
- 🔒 Nothing leaves your browser
The document
What it is, who it is for, and which VAT treatment applies.
Who is billing whom
Your details are remembered for the next invoice; the client’s are not.
Your business
Your client
What you are billing for
VAT is worked out once per rate, so the summary on the invoice always reconciles with the total.
Payment and wording
Where the money goes, and anything the invoice has to say.
The invoice
A real A4 sheet, scaled to fit. What you see is what prints.
Not tax advice. This tool helps you produce an invoice with the mandatory particulars; it does not decide your VAT position for you. Whether a supply is domestic, intra-Community, exempt or reverse-charged depends on facts this page cannot see, and the legal mentions offered here are the standard ones rather than advice on your situation. Confirm a customer's VAT number on the EU VIES service before relying on a reverse charge, and check anything unfamiliar with your accountant or the Administration de l'enregistrement, des domaines et de la TVA.
The four rates, and the trap in their names
Luxembourg has the lowest standard VAT rate in the European Union at 17%, and three reduced rates beneath it. The trap is the naming, because it runs opposite to the numbers:
- 17% — standard (taux normal). Most goods and services.
- 14% — intermediate (taux intermédiaire). Wine, solid mineral fuels, certain advertising and custodial services.
- 8% — reduced (taux réduit). Electricity, gas, hairdressing, bicycle and shoe repair, cleaning in private homes.
- 3% — super-reduced (taux super-réduit). Food, books, medicine, children's clothing, passenger transport, restaurant meals.
So Luxembourg's reduced rate is 8% and its intermediate rate is 14% — higher. Anyone arriving from a member state where "reduced" means the lowest rate reads that backwards, which is why the VAT summary on the invoice above prints both the percentage and the official name of each rate. It removes an entire class of query from your client's accounts department.
A Luxembourg VAT number checks itself
A LU VAT number is LU plus eight digits, and those digits are not arbitrary:
the last two are the first six modulo 89. LU20260743 is valid because
202607 ÷ 89 leaves a remainder of 43.
That means a mistyped or transposed digit can be caught on your own machine, instantly, without asking any server — which is what the field above does as you type. It is a small thing that prevents a specific and annoying failure: an invoice sent, booked by the client, and then bounced weeks later because the VAT number does not exist.
The checksum has a hard limit worth being clear about. It proves the number is well-formed, not that it is registered, and not that it belongs to the business you think it does. Only the EU's VIES service can tell you that, and for a reverse charge you genuinely need to check it there — if the customer's number turns out to be invalid, the VAT is your liability, not theirs. For the other twenty-six member states this tool checks the format only, because only Luxembourg's has a checksum simple enough to verify offline.
If you charge no VAT, the invoice must say why
This is the single most commonly missing element on invoices issued by small Luxembourg businesses. An invoice showing 0% VAT with no explanation is not a compliant invoice. The reason has to appear on the face of the document, and different reasons take different wording:
Intra-Community services, B2B. The customer accounts for the VAT in their own country. The mention is "Reverse charge — VAT to be accounted for by the recipient", referencing Article 196 of Directive 2006/112/EC, and the customer's valid VAT number is mandatory on the invoice.
Intra-Community goods. An exempt intra-Community supply under Article 138. Same requirement for the customer's VAT number, plus you must be able to prove the goods physically left Luxembourg.
Export outside the EU. Exempt under Article 146, with the customs export declaration as your evidence.
Small business exemption. Under the franchise regime — national turnover up to €50,000 a year — you charge no VAT and deduct none, and the invoice says so.
Picking the supply type above sets the mention, in the invoice's own language, and turns the customer's VAT number into a blocking error where the law requires it. The override box is there because accountants have house wording, not because the defaults are optional.
Why the VAT is rounded once per rate
Take ten lines at 17%, each with a VAT figure ending in half a cent. Round each line and you can be five cents away from the VAT on the sum of those lines. The invoice still looks right — until someone adds the column up.
This generator groups the lines by rate, sums each group's net amount, and calculates and rounds the VAT once on that total. A whole-invoice discount is distributed across the groups in proportion to their share, with the last group absorbing the remainder, so the parts always add back to the whole. The result is an invoice where the VAT summary, the line totals and the amount due reconcile exactly, at every rate, every time.
Frequently asked questions
What are the VAT rates in Luxembourg?
Four: 17% standard, 14% intermediate, 8% reduced and 3% super-reduced. The 17% standard rate is the lowest in the EU. Note the naming runs opposite to the numbers — the 14% is intermediate and the 8% is reduced, which routinely confuses clients from other member states.
How do I validate a Luxembourg VAT number?
LU plus eight digits, where the last two are the first six modulo 89. That is verifiable offline, which is what this tool does as you type. It proves the number is well-formed, not that it is registered — only the EU VIES service can confirm that, and you should check there before relying on a reverse charge.
What must a reverse charge invoice say?
It must state why no VAT is charged. For B2B services to another member state: "Reverse charge — VAT to be accounted for by the recipient", referencing Article 196 of Directive 2006/112/EC. For goods: an exempt intra-Community supply under Article 138. The customer's valid VAT number is mandatory in both cases — without it the exemption does not hold and the VAT is your liability.
Can I invoice in French or German?
Yes. Every label and legal mention is translated into French and German. The interface stays in English, because the language you work in and the language your client's accounts department reads are separate choices.
What is the small business exemption threshold?
€50,000 of national turnover a year. Under the franchise regime you charge no VAT and deduct none, and the invoice must say so. Exceeding the threshold by no more than 10% during the year lets the exemption run to the end of that year.
How is the VAT rounded?
Once per rate, not once per line. All lines at 17% are summed first, then the VAT is calculated and rounded on that total. Rounding line by line — which many generators do — lets the summary disagree with the sum of the lines by a cent or two.
Does it validate IBANs?
Yes, with the ISO 13616 modulo-97 check plus the country's expected length. A transposed digit in a bank account is a much more expensive typo than one in a VAT number, and it is caught here before you send.
Is my invoice data uploaded anywhere?
No. Everything runs in your browser. Your details are saved only in your own browser's local storage so the page remembers them next time, and clearing site data removes them. The PDF is built on your device. Nothing about your business or clients reaches ToolAdda.
Is this a compliant e-invoice?
It produces a compliant paper or PDF invoice with the mandatory particulars. It is not a structured e-invoice in the Peppol BIS or UBL formats Luxembourg requires for business-to-government invoicing, and it submits nothing to any authority. Public-sector clients need an accredited e-invoicing channel.