A flat pseudo-Euclidean Lie algebra is a real Lie algebra with a non degenerate symmetric bilinear form and a left symmetric product whose the commutator is the Lie bracket and such that the left multiplications are skew-symmetric. We show that the center of a flat pseudo-Euclidean nilpotent Lie algebra of signature
must be degenerate and all flat pseudo-Euclidean nilpotent Lie algebras of signature
can be obtained by using the double extension process from flat Lorentzian nilpotent Lie algebras. We show also that the center of a flat pseudo-Euclidean 2-step nilpotent Lie algebra is degenerate and all these Lie algebras are obtained by using a sequence of double extension from an abelian Lie algebra. In particular, we determine all flat pseudo-Euclidean 2-step nilpotent Lie algebras of signature
. The paper contains also some examples in low dimension.