B2B e-invoicing in Luxembourg: proposed rollout from 2028

By Hadrien Peschon · Published on 19 October 2026 · Updated on 19 October 2026

Luxembourg’s draft law would require businesses in scope to receive e-invoices from 2028. Explore the proposed timeline and how to prepare.

Luxembourg is preparing to extend mandatory electronic invoicing to transactions between businesses. Approved by the Government Council on 17 July 2026, Bill No. 8815 was submitted to Parliament on 30 July.

Which transactions would be covered?

The bill would extend the framework currently applicable to public procurement and concession contracts to certain domestic B2B transactions.

Subject to the proposed exclusions, it would cover transactions between businesses established in Luxembourg where the place of taxation is Luxembourg and an invoice must be issued under Luxembourg VAT law.

A phased rollout in 2028 and 2029

The bill sets out the following timeline:

• 1 January 2028: mandatory receipt and processing of electronic invoices for all businesses within scope;
• 1 July 2028: mandatory issuance and transmission for large and medium-sized businesses, according to the size criteria defined in the bill;
• 1 January 2029: extension of mandatory issuance and transmission to the remaining businesses within scope.

Small businesses within scope would therefore also need to be ready to receive and process electronic invoices from January 2028.

These dates and the details of the framework remain subject to the outcome of the legislative and regulatory processes.

A structured format enabling automated processing

A simple PDF invoice sent by email would not meet the requirements of the proposed framework. Invoices would need to be issued, transmitted and received in a compliant structured electronic format enabling automated processing.

The framework envisages using the Peppol network, already used for public procurement, with alternative technical solutions available under certain conditions.

How can your business prepare?

Preparation can begin with three checks:

• Transactions within scope: identify the customer and supplier invoices that would fall within the framework.
• Existing systems: check software compatibility and planned updates with your providers.
• Accounting procedures: establish how invoices will be received, approved, recorded and retained.

The reliability of customer and supplier data, together with VAT settings, should also be reviewed with your accountant.

The aim is to prepare a transition suited to your business and invoice volumes while monitoring legislative developments.

This content is general. How it applies depends on your situation and the rules in force.