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

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