Luxembourg Peppol ID: Scheme 9938, VAT Number or Matricule

A Luxembourg Peppol ID is the scheme code 9938 followed by either the organisation's VAT number or its 11-digit matricule. The first looks like 9938:lu10061242 and the second like 9938:12345678910. The Luxembourg government's e-invoicing FAQ gives exactly those two examples and says the code list to use is always 9938, which Peppol calls LU:VAT, for both.

This page is for the accounts clerk or IT lead who needs to put an ID into an invoice, find a public body's ID, or register their own company. It covers how to read the two forms, where the official list is, how to check an ID before sending, and what we could not confirm. It does not cover how a Service Metadata Publisher (SMP, the directory that says where an ID's invoices should be delivered) works inside; see our SMP-as-a-service page for that.

What is a Peppol ID, and where does it go in the invoice?

It is the address of a business on the Peppol network, written into the invoice twice. The Luxembourg government compares it to a street address or an e-mail address. Every invoice sent over Peppol carries the ID of the sender and the ID of the recipient. Without the recipient's ID the network cannot know where to deliver. In Peppol BIS Billing 3.0 they sit in the two EndpointID fields, and the FAQ says so.

The ID has two parts: a scheme, which says what kind of number follows, and the number itself. The scheme here is 9938.

What are the two forms of a Luxembourg ID?

A VAT number, or the matricule. Under scheme 9938 the government's FAQ allows an organisation to use:

• The VAT number, written lu followed by eight digits: 9938:lu10061242 in the FAQ's example.
• The identity number from the register of legal entities, which has 11 digits and is called the matricule: 9938:12345678910 in the FAQ's example.

The official list of public bodies shows both in use. The file downloaded on 30 October 2026 holds 796 entries: 416 with 11 digits and 380 with LU and eight digits. Some bodies appear twice. The Ministère d'État, for example, has two entries, each with its own VAT-style number.

Which number should a Luxembourg business register under?

Either is allowed; the guidance does not choose. We found no official rule that ranks the two. Our advice, and it is advice rather than rule, is to pick the number your customers already hold in their own records, and to tell them which you chose.

Keep to the two forms in the guidance, and use scheme 9938, as the guidance does.

What about scheme 0240?

Peppol has a second Luxembourg scheme, but the guidance does not use it. Version 9.7 of the Peppol code list has 0240, named LU:MAT, "Register of legal persons", issued by the Government IT Centre (CTIE). It is an 11-character number of Arabic numerals only, whose first four digits are a year and whose last digit is a check digit. That is the matricule.

The government's FAQ nonetheless says to use 9938 for both numbers. We tested this on 30 October 2026 against the Peppol Directory, using two entries from the official list with matricule-style IDs: 18415000010 and 00005000041. Both were registered under 9938 and neither returned a result under 0240. Two samples do not prove that no body uses 0240, but they match the guidance. If you are registering a Luxembourg business, follow the guidance.

Where is the official list of public bodies?

On the government's public sector page at efacturation.public.lu. It is a searchable table, sortable by body name or Peppol identifier, and can be downloaded in full as an Excel file or as open data in JSON. The numbers in the file carry no scheme prefix: the scheme is 9938, per the FAQ. In the JSON, each entry has a name and an id.

The Ministry for Digitalisation keeps the list. A body gets onto it by filling in a registration form, and the Ministry uses the same information to let that body receive invoices through the MyGuichet.lu forms. The government's page states that a body which has not registered cannot receive through those forms. So a missing body is not a sign that a body is off Peppol. It may simply not have registered.

Ministries and administrations must use the State's access point and its digital mailroom. Other contracting authorities may use their own, or the State's while they have none. For you as a sender this changes nothing: the ID is the ID.

How do I check an ID before I send?

Look it up, and only send when the lookup finds it. Two free ways:

1. The Peppol Directory at directory.peppol.eu. Search for the full ID, for example 9938:lu31168204. On 30 October 2026 that returns the Ministry for Digitalisation, with its accepted document types.
2. A lookup in your access point. GoRoute's free Peppol lookup takes an identifier and shows which document types it accepts and which SMP holds the record. No sign-in is needed.

For a safe trial, the government's FAQ names two test participants in the Peppol test environment: the Ministry for Digitalisation, 9938:LU31168204, and the Government IT Centre, 9938:LU10889245-TEST or 9938:lu10889245. Other public bodies cannot be reached in test.

What do I do if the ID is not on the list?

Ask the body. The government's FAQ tells public bodies to remind their suppliers of their obligation to invoice electronically and to communicate their Peppol identifier. A supplier who has an order or contract from a body can ask the same person for the ID and the access point. A body that is not on the list cannot receive through the MyGuichet.lu forms either, so ask it to register with the Ministry. See MyGuichet.lu or Peppol for how the two routes differ.

What did we not confirm?

Three points, as of 30 October 2026.

• Letter case. The FAQ writes lu, the list writes LU, and the Directory returns lower case. We did not test whether a mismatch matters on delivery.
• Whether every list entry is in the Directory. We sampled four. All four were found.
• How many Luxembourg businesses, as opposed to public bodies, register under each number. The official list covers public bodies only.

What to do next

1. Decide which of your own numbers you register. VAT number or matricule, scheme 9938.
2. Look up each public customer on the list, then check it in the Directory or the free lookup.
3. Store the ID in your customer record, not in each invoice, so one correction fixes every future one.
4. Register your own ID so customers can find you. GoRoute runs an SMP; the Register on Peppol page starts that.

Before you build it, you can book a demo and we will walk through your set-up. GoRoute is a certified Peppol access point (POP000991). The tutorials and the developer documentation show participant lookup in practice.

Related Luxembourg guides

• Luxembourg e-invoicing: the public-sector mandate — who must send, and since when.
• Which e-invoice formats Luxembourg public bodies accept — what goes in the file the ID sits in.
• Luxembourg B2B e-invoicing from 2028: what bill 8815 would require — why businesses will want an ID too.
• MyGuichet.lu or Peppol — the other route to a public body.

Sources, read 30 October 2026: the government's FAQ and public sector page with the official list in JSON (796 entries, file header dated 30 October 2026); the Peppol participant identifier code list version 9.7; searches of the Peppol Directory on 30 October 2026. This page is not legal advice.