On 17 July 2026, the Luxembourg Government Council announced a draft-bill introducing mandatory e-invoicing obligation for domestic B2B transactions. The measure extends the electronic invoicing framework already in place for public sector (B2G) transactions to the broader private sector economy.
Peppol as the Delivery Network
According to the Chamber of Commerce, Peppol will be used as the interoperability standard underpinning the B2B e-invoicing mandate. Peppol will serve as the delivery network enabling different IT systems to exchange structured electronic invoices in a standardized format. No additional details on the specific document format requirements have been published at this stage.
Implementation Timeline
In order to allow each company to prepare for this transition calmly and at its own pace, the deployment of B2B electronic invoicing will be carried out in successive stages:
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January 1, 2028 : General obligation to receive electronic invoices for all companies.
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July 1, 2028 : Obligation to issue electronic invoices for large and medium-sized businesses.
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January 1, 2029 : Extension of the issuance obligation to other companies (particularly smaller structures).
Background
Luxembourg’s move toward mandatory B2B e-invoicing is part of its broader implementation of the EU’s VAT in the Digital Age (ViDA) package. ViDA was formally adopted on 11 March 2025 and introduces a phased reform of the EU VAT framework. From 1 July 2030, cross-border B2B transactions across the EU will be subject to new Digital Reporting Requirements (DRR) based on mandatory e-invoicing, with e-invoicing becoming the default method for invoicing, although not required for domestic B2B transactions. In line with these obligations, it is also expected that Luxembourg will introduce domestic e-reporting requirements in addition to the e-invoicing mandate now advanced by the bill.
Next Steps
The bill must still complete the legislative process before entering into force. The Chamber of Commerce has expressed hope that the bill will progress without significant obstacles, and has announced support measures for businesses, including information sessions, practical workshops, and subsidy schemes for software acquisition.
Businesses operating in Luxembourg should begin assessing their readiness to receive Peppol-compliant invoices ahead of the January 2028 deadline.
Want to understand more about e-invoicing requirements in Luxembourg and how they may impact your business? Follow our Regulatory Analysis page for future updates.
