Luxembourg has made its first official steps towards the introduction of mandatory domestic B2B e-invoicing. On July 30, 2026, Luxembourg’s Ministry of Finance formally “started” the procedure for the introduction of B2B e-invoicing in the country, through submission of the draft Law No. 8815 to parliament.
The proposed mandatory B2B e-invoicing framework should be established through accession to the Peppol network infrastructure, fully synced with VAT in the Digital Age requirements. (ViDA reform)
Timeline
The proposed timeline is divided into three phases as follows:
- First phase that becomes effective on January 1, 2028: Universal obligation for all taxable businesses established in Luxembourg to be technically capable of receiving structured electronic invoices.
- Second phase that becomes effective on July 1, 2028: Mandatory issuance of e-invoices takes effect for large and medium-sized enterprises.
- The Third(last) phase should become effective on January 1, 2029: Mandatory issuance extends to all remaining small, micro-enterprises, and sole traders
Luxembourg B2B E-invoicing Framework
The proposal through the draft Law outlines that the initial idea is that the B2B e-invoicing mandate shouldn’t cover all domestic transactions. It emphasizes that there are different types of transactions that are going to be out of the scope of the reform.
The shift from the current invoicing system to the electronic one means that the structured electronic format supports automated data exchange between transaction parties. The structured e-invoice format will be established in accordance with the European e-invoicing standard.