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

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