The glossary to understand and take action

Peppol

Network enabling the exchange of structured documents, including electronic invoices, between participants.

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

Understand the scope

Definition and points to distinguish

In Luxembourg, Peppol is a transmission channel for invoices relating to public procurement contracts and concessions. A recipient identifier and a compliant document are required; sending a PDF by email does not constitute this channel. MyGuichet.lu offers alternative solutions for operators that are not connected.

In your file

What this changes in practice

Peppol is a network and a set of specifications that facilitate the exchange of structured electronic documents, including invoices. A PDF sent by email is not necessarily a structured invoice compliant with the required process. The business must check its customer's obligations, the identifiers and the accepted format. Technical transmission does not remove the need to verify the invoice data and its accounting treatment.

A scenario to help you understand

Educational example

A supplier invoices a public body. It prepares the expected references and verifies that the document has been received through the required channel.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier le canal et le format requis
  • Contrôler les identifiants du destinataire
  • Suivre les rejets éventuels

The practical question

Find out more

Que vérifier lorsqu’une facture électronique est rejetée ?

Lisez le motif pour distinguer un problème de format, d’identifiant ou de données commerciales. Corrigez par le circuit adapté et suivez la nouvelle transmission. Ne présumez pas qu’un document techniquement envoyé est accepté par le destinataire. Les références de commande et informations attendues doivent être préparées avec le client avant les premières factures.

Connecting concepts

Terms to know as well

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

Sales invoiceA sales invoice describes the transaction invoiced to a customer, with the applicable information and VAT treatment.OCR — optical character recognitionOCR enables a tool to recognise characters in a scanned document in order to extract text or data from it.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.

Put it into practice

Explore further with our guides

Practical guideElectronic invoicing for public procurement: preparing your organisation

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.