Luxembourg Proposes Phased Mandatory Domestic B2B E-Invoicing from 2028 to 2029

Draft Law No. 8815 would extend Luxembourg’s existing B2G framework to domestic B2B transactions.
All businesses would need to receive structured e-invoices from 1 January 2028.
Issuance would begin for large and medium-sized businesses on 1 July 2028 and for remaining businesses on 1 January 2029.

Draft Law Extends the Existing Peppol Model

Luxembourg’s Government Council approved the proposal on 17 July 2026, and the Minister of Finance subsequently introduced Draft Law No. 8815 into the legislative process. The measure remains a proposal and must complete parliamentary approval before becoming law. [sovos.com], [taxnews.ey.com]

The proposed obligation covers invoices for supplies taxable in Luxembourg between senders and recipients established in Luxembourg. Compliant invoices would follow the European EN 16931 standard and use authorized structured syntaxes such as UBL or CII. The design builds on Luxembourg’s existing Peppol-based public-sector invoicing infrastructure. [sovos.com]

The proposal does not currently introduce a parallel domestic real-time VAT-reporting obligation. Luxembourg’s e-invoicing proposal should therefore be distinguished from models such as France, where domestic e-invoicing is accompanied by broader transaction reporting. [vatupdate.com], [taxnews.ey.com]

Preparation Despite Draft Status

Luxembourg entities should assess whether their systems can both receive and process EN 16931-compliant invoices. The receipt obligation is scheduled before the first issuance phase, so organizations that issue few customer invoices may still be affected from January 2028.

Groups should monitor the parliamentary process, final scope, definitions of company size, technical rules for the common delivery network and any exceptions. Peppol connectivity, invoice lifecycle messages, archiving and ERP master-data quality should form part of the impact assessment.

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