The glossary to understand and take action

Purchase invoice

A purchase invoice describes the goods or services invoiced to the company by a supplier.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

The purchase may qualify as an expense or a fixed asset. The right to deduct VAT and tax deductibility must be assessed separately from recording the invoice.

In your file

What this changes in practice

The purchase invoice enters a process linking order, receipt, approval and payment. Recording it requires determining the nature of the expenditure, the period concerned and the VAT treatment. A correctly entered invoice may still be disputed or unpaid: commercial status and accounting status must therefore be monitored separately. Credit notes and advance payments must be reconciled to avoid overpayment.

A scenario to help you understand

Educational example

A machine is invoiced as a purchase, but its long-term use leads to an assessment as a fixed asset. Payment to the supplier alone does not determine whether it is classified as an expense or whether VAT can be recovered.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Contrôler fournisseur, mentions et réception
  • Distinguer charge et immobilisation
  • Rapprocher acomptes, avoirs et règlements

The practical question

Find out more

Quels contrôles faire avant de payer une facture fournisseur ?

Vérifiez l’identité du fournisseur, la réalité de la commande ou prestation, les montants et les échéances. Rapprochez-la des documents disponibles et repérez les doublons. Une modification de coordonnées bancaires mérite un contrôle indépendant avant paiement. La validation commerciale de la dépense et son traitement comptable sont complémentaires ; l’une ne dispense pas de l’autre.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Fixed assetAn item intended for long-term use in the business, whose classification and measurement must be assessed under the applicable accounting framework.Right to deduct VATThe right to deduct allows, subject to conditions, the deduction of input VAT incurred in connection with transactions giving rise to that right.Credit noteA document that reduces or cancels all or part of an invoice by identifying the transaction and the correction.Accounting documentAn accounting document is a document that substantiates a transaction: an invoice, statement, contract or other evidence appropriate to its nature.DepreciationDepreciation allocates the depreciable amount of an asset over its estimated useful life, in accordance with the applicable rules.Tax adviceTax advice consists of analysing the tax consequences of a situation and explaining the applicable options and obligations.

Put it into practice

Explore further with our guides

Practical guideBusiness expenses: checking their deductibility in Luxembourg

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.