Luxembourg Approves Draft Law for Mandatory B2B E-Invoicing
Luxembourg has approved a draft law extending mandatory electronic invoicing to domestic B2B transactions between businesses established in Luxembourg.
Subject to parliamentary approval, the Luxembourg Chamber of Commerce has outlined a phased implementation timetable:
• 1 January 2028: Mandatory receipt of electronic invoices for all businesses
• 1 July 2028: Mandatory issuance of electronic invoices for large and medium-sized businesses
• 1 January 2029: Extension of the mandatory issuance requirement to all other businesses, including smaller enterprises
The Government Council also endorsed a draft Grand-Ducal Regulation establishing the technical framework for a common delivery network and alternative transmission methods. The proposed framework adopts a four-corner exchange model based on the Peppol network, building on Luxembourg's existing public sector infrastructure.
The Luxembourg Chamber of Commerce said it will support businesses preparing for the new requirements through information sessions, practical workshops and decision-support tools. It also plans to update its Practical Guide to Electronic Invoicing and said financial assistance will be available to help businesses acquire compliant software.
The draft law must now complete Luxembourg's parliamentary process before becoming law.
Sources:
Luxembourg Government Press Release
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