Luxembourg plans to introduce mandatory domestic B2B e-invoicing in phases from 2028 to 2029, using a Peppol-based network aligned with EN 16931. The proposal does not include domestic e-reporting. EU cross-border digital reporting under ViDA will apply from 1 July 2030. The legislation is still in draft form, so the final dates, scope, and technical rules may change. Proposed timeline The mandat... Read more

Luxembourg’s updated Pillar Two FAQs clarify registration, reporting, covered tax treatment, GIR notification obligations, and transitional measures. The key practical impact is that Luxembourg entities within in-scope groups must register broadly with the tax authority, even where no top-up tax is due or a safe harbor applies. The ACD clarified that tax assessments will be issued to allow taxpaye... Read more

Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Luxembourg already requires structured e-invoices for B2G transactions, while B2B e-invoicing remains optional in early 2026. However, mandatory B2B e-invoicing is expected to be introduced gradually between 2028 and 2030, so businesses are encouraged to modernize their invoicing systems in advance. Luxembourg is taking a gradual approach to electronic invoicing. Since the December 2021 law, busin... Read more

The Luxembourg Consumer Code establishes the legal framework for consumer protection in Luxembourg, regulating commercial practices, consumer contracts, pricing transparency, guarantees, and dispute resolution between businesses and consumers. Read more

The Luxembourg Law of 14 August 2000 on Electronic Commerce establishes the legal framework for online services and electronic transactions, including electronic signatures, digital contracts, consumer protection rules, and responsibilities of online service providers. Read more

The Luxembourg VAT Law establishes the legal framework for how value-added tax is applied, calculated, reported, and enforced on goods, services, imports, and intra-EU transactions in Luxembourg. Read more

This document explains the main legal requirements for e-commerce in Luxembourg, including rules for online business registration, VAT obligations, and price transparency. It also outlines consumer protection rights such as withdrawal, refunds, and the requirement to provide proof of purchase. Read more

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of Luxembourg. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, the registration process, and the applicable laws and regulations. Read more

In this overview, we present the basics of Luxembourg: a non-fiscal country with no mandatory POS certification, hardware requirements, or tax authority communication, but businesses must issue receipts as proof of purchase. Read more

The document serves as a legal and operational guide for retail, VAT, and compliance in Luxembourg. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers. Read more

Luxembourg has implemented e-Invoicing for public procurement contracts since 18 March 2023, requiring all economic operators to issue compliant e-Invoices. The country fully adopts the European e-Invoicing standard EN 16931, using Peppol BIS Billing 3.0 and UBL 2.1 formats. The Peppol network connects public sector bodies, with e-Invoice volume increasing from B2G Mandate Since 18 March 2023, a... Read more