Luxembourg proposes the introduction of electronic invoicing for resident companies from January 2028

29 July 2026

This month Luxembourg’s Government approved a draft law to introduce mandatory structured business-to-business (B2B) e-invoicing for domestic transactions between Luxembourg-established businesses. The proposal builds on Luxembourg’s existing business-to-government e-invoicing regime, which already uses structured electronic invoicing for public-sector transactions. 

Subject to parliamentary approval, e-invoicing implementation would be phased in as follows:

• 1 January 2028 – All businesses must be able to receive electronic invoices.
• 1 July 2028 – Large and medium-sized businesses must be able to issue electronic invoices.
• 1 January 2029 – All other businesses must be able to issue electronic invoices. 

Under the proposed regime, Luxembourg-established businesses will be required to exchange structured electronic invoices through a Peppol-based network, replacing traditional invoicing methods such as PDF or paper invoices for in-scope domestic B2B transactions only.

The initiative aligns with the broader EU VAT in the Digital Age (ViDA) reforms, under which cross-border B2B digital reporting and e-invoicing requirements are due to apply from 1 July 2030.