Luxembourg Proposes Phased B2B E-Invoicing Mandate for 2028–2029

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 mandate is expected to be introduced in phases:

• 1 January 2028: all businesses must be able to receive e-invoices.
• 1 July 2028: large and medium-sized businesses must issue them.
• 1 January 2029: the issuing obligation extends to all remaining businesses, including SMEs.

Invoices are expected to be exchanged through an interoperable Peppol-based network and structured according to EN 16931.

From B2G to B2B

Luxembourg already requires e-invoicing for public procurement. That obligation was phased in between 2022 and 2023, using Peppol BIS Billing 3.0 or manual entry through Guichet.lu.

Until now, B2B and B2C e-invoicing has generally remained optional. The new proposal would therefore significantly expand the existing system.

No domestic e-reporting

The reform concerns e-invoicing only. Luxembourg has not announced a domestic real-time or digital VAT reporting requirement.

The proposed 2028 and 2029 deadlines relate to sending and receiving structured invoices, not reporting transaction data to the tax authority.

Luxembourg businesses will still be affected by the EU cross-border Digital Reporting Requirements under ViDA from 1 July 2030. These rules will require structured e-invoicing and near-real-time reporting for certain intra-EU B2B transactions.

What remains uncertain

The final legislation must still confirm:

• Definitive dates
• Scope and exemptions
• Accepted formats and delivery methods
• Enforcement rules and penalties

Luxembourg is moving toward mandatory domestic B2B e-invoicing, likely through Peppol, between 2028 and 2029.

For now, it remains an “e-invoicing first, no domestic e-reporting” jurisdiction. The only confirmed future reporting obligation is the EU cross-border DRR from 1 July 2030.

The measures approved on 17 July 2026 are still drafts and remain subject to parliamentary approval.