Luxembourg will broaden mandatory e-invoicing beyond public procurement, introducing a structured B2B mandate. The draft law sets phased obligations from 1 January 2028 for large firms, 1 July 2028 for medium-sized, and 1 January 2029 for all other businesses. Cross-border B2B e-invoicing will apply from 1 July 2030.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Deloitte · 1 day ago
Luxembourg requires businesses to issue and receive e-invoices for domestic B2B transactions from 1 January 2028, with phased implementation for smaller firms. The draft bill aligns with the EU ViDA Directive and mandates compliance with EN 16931 and a single network, likely PEPPOL.
The Invoicing Hub · 5 days ago
Luxembourg will introduce mandatory electronic invoicing for domestic B2B transactions from 2028, with reception required from 1 January 2028 and issuance from 1 July 2028 for large and medium enterprises, expanding to all businesses by 1 January 2029. The draft law mandates compliance with the EN 16931 standard and a Peppol 4-corner model, with no real-time reporting to the tax authority.
SNI Technology · 6 days ago
Luxembourg has approved a draft law to extend mandatory electronic invoicing to domestic business-to-business transactions. The Council of Government approved the measure on 22 July 2026, signalling a move towards full e-invoicing compliance.
SNI · 7 days ago
Luxembourg has approved a draft law extending mandatory electronic invoicing to domestic B2B transactions, with phased implementation from 1 January 2028. The law will require all businesses to receive electronic invoices by 1 January 2028, large and medium enterprises to issue them by 1 July 2028, and all remaining firms by 1 January 2029.
RTC Suite · 12 days ago
Luxembourg has formalised mandatory B2B e-invoicing via the Peppol network, with phased implementation from 1 January 2028 for receipt and 1 July 2028 for large and medium issuers. The law, signed on 17 July 2026, removes the previous optionality for private trade and aligns with the existing public procurement regime.
SharedServicesLink · 14 days ago
Luxembourg has approved a draft law extending mandatory electronic invoicing to domestic B2B transactions between businesses established in Luxembourg. The law will be phased in from 1 January 2028 to 1 January 2029, with a technical framework based on the Peppol network.
Key Takeaways
As of 1 January 2028, large businesses in Luxembourg must be able to receive and process compliant e-invoices under the draft law.
The draft law defines large businesses as those with a balance sheet of €7.5 million or more, turnover of €15 million or more, or 50 full-time employees, assessed on 2026 financial statements.
From 1 July 2030, cross-border B2B transactions will be subject to EU-wide digital reporting requirements in Luxembourg.
Medium-sized businesses must be able to receive and process compliant e-invoices from 1 July 2028, according to the draft law.
Primary source
Read the full article at KPMGThis summary was published on VATfaqs.com on 4 August 2026. It relates to VAT developments in Luxembourg. The original source is KPMG.
