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 to Phase In Mandatory B2B E-Invoicing Between 2028 and 2030
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Luxembourg
Author: Ljubica Blagojević
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General information
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48
Content accuracy validation date:
26.05.2026
Content accuracy validation time:
08:03h
Luxembourg is taking a gradual approach to electronic invoicing. Since the December 2021 law, businesses working with the public sector must issue structured electronic invoices for B2G transactions. This first phase helped modernize public administration and test e-invoicing systems at national level.
For B2B transactions, structured e-invoicing remains optional in early 2026. However, the government is preparing legislation to make it mandatory, with a progressive rollout expected between 2028 and 2030.
Although B2B e-invoicing is not yet mandatory, businesses are already encouraged to prepare. Maintaining separate invoicing processes for Luxembourg clients and for foreign clients in countries such as Germany or France may become inefficient. For this reason, companies may benefit from modernizing their invoicing systems before the obligation formally applies.
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