Published: 28 July 2026
Luxembourg is moving forward with the introduction of mandatory electronic invoicing for domestic business-to-business transactions.
The Council of Government approved a draft law extending the existing e-invoicing obligation, currently applicable to public procurement and concession contracts, to commercial transactions between businesses established in Luxembourg.
The draft law amends the Law of 16 May 2019 on electronic invoicing and the Luxembourg VAT Law. It also transposes Article 1 of Council Directive (EU) 2025/516, adopted under the EU’s VAT in the Digital Age initiative.
The obligation will be introduced according to the following schedule:
- 1 January 2028: All businesses must be able to receive electronic invoices.
- 1 July 2028: Large and medium-sized businesses must issue electronic invoices.
- 1 January 2029: The issuance obligation will extend to all remaining businesses, including smaller enterprises.
The government has also approved a draft Grand-Ducal Regulation establishing the common delivery network and alternative technical solutions available for issuing, transmitting and receiving electronic invoices. According to the Luxembourg Chamber of Commerce, the framework will rely on the Peppol network, providing businesses with an interoperable and secure method for exchanging structured invoices.
The phased implementation is intended to give businesses sufficient time to adapt their invoicing and accounting systems. The Chamber of Commerce also plans to provide information sessions, practical workshops, decision-support tools and financial assistance for the acquisition of compliant software.
The measures remain in draft form and must complete the legislative process before entering into force. Further details concerning the technical standards, covered transactions and possible exemptions are expected during this process.
