According to the laws of Luxembourg, the dates were announced about the companies, where the e-Invoice will start to applied, depending on the company size. According to this;
- Large companies as of 18 May 2022
- Medium-sized companies 18 October 2022
- Small and newly established companies as of 18 March 2023
Therefore, the electronic invoicing implementation has been started in Large and Medium-sized companies. Now, on 18 March 2023, the electronic invoice implementation period will start for Small and Newly established companies. So these companies will also be the covered by the obligation of issuing electronic invoices. It is the last phase of B2G e-Invoicing system in Luxembourg. After this stage, all of the taxpayers will have started to issue e-invoice.