Phased B2B e-invoicing mandate proposed for 2028–2029

Summary

• On 17 July 2026, Luxembourg’s Government Council (chaired by PM Luc Frieden) approved a draft law extending mandatory e-invoicing beyond public procurement (B2G) to domestic B2B transactions between Luxembourg-established businesses, transposing Article 1 of Council Directive (EU) 2025/516 (ViDA). A companion draft Grand-Ducal Regulation establishes a common delivery network so senders and recipients avoid deploying separate, non-interoperable tools. The measures remain drafts pending parliamentary approval, so dates, scope and technical standards may change. [vatupdate.com], [sovos.com]
• The rollout is phased: from 1 January 2028 all businesses must be able to receive e-invoices; from 1 July 2028 large and medium-sized businesses must issue them; and from 1 January 2029 the issuing obligation extends to all remaining businesses, including SMEs. Invoices will flow over an interoperable, Peppol-based four-corner network structured to EN 16931, building on the existing B2G framework (Peppol BIS 3.0), where Peppol transmissions rose from under 100 in 2021 to nearly 1.4 million in 2024. [fiscal-req…ements.com], [corexperts.lu]
• Crucially, the package is e-invoicing only: Luxembourg has not announced a domestic real-time or digital reporting requirement (DRR). The only e-reporting obligation is the EU cross-border DRR under ViDA from 1 July 2030, handled by a separate bill (Article 2). This positions Luxembourg as an “e-invoicing first, no domestic e-reporting” jurisdiction. The Chamber of Commerce plans information sessions, workshops and software subsidy schemes to support businesses. [vatupdate.com], [fiscal-req…ements.com]

• VATupdate.com
• Sovos
• Fiscal Solutions

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Mandatory Electronic Invoicing in Luxembourg Starting in 2028

• Mandatory B2B E-Invoicing Approved: Luxembourg’s Government Council has approved a draft law to extend mandatory B2B electronic invoicing to domestic transactions, with a phased implementation planned between 2028 and 2029.
• Phased Implementation Timeline: All businesses must be able to receive e-invoices by January 1, 2028; large and medium-sized businesses must issue them starting July 1, 2028; and the issuance requirement will extend to all remaining businesses by January 1, 2029.
• Peppol as Reference Infrastructure: The new B2B e-invoicing framework will leverage the existing Peppol network, which is already used for B2G e-invoicing, reinforcing its role as the country’s standard for structured electronic invoice exchange.

Source Edicom

Briefing Document & Podcast: E-Invoicing and E-Reporting in Luxembourg – VATupdate