Luxembourg's B2B E-Invoicing Mandate to Apply from 2028

Luxembourg's B2B E-Invoicing Mandate: What you need to know and key dates

On 17 July 2026, the Luxembourg government approved a draft law that will make e-invoicing mandatory for domestic B2B transactions, with a phased rollout between 2028 and 2029. Until now, e-invoicing has only been mandatory for transactions with the public administration, while B2B e-invoicing has remained optional, subject to the buyer's agreement.

The rollout is expected to follow this phased timeline:

These dates and the scope of the mandate stem from a draft law and draft regulation approved at Council of Government level. As the text has not yet been enacted, both the dates and the scope may still change before the mandate takes effect.

Which network will Luxembourg use?

Alongside the draft law, the government also endorsed a draft Grand-Ducal Regulation setting up a common delivery network for e-invoices, so that businesses aren't forced to adopt separate, incompatible systems. This points to continuity with Luxembourg's existing B2G infrastructure: the Peppol network, using the EN 16931 standard (Peppol BIS 3.0).

If your business already exchanges e-invoices with Luxembourg's public sector via Peppol, that same connectivity is likely to extend to your B2B transactions.

Is Luxembourg introducing real-time VAT reporting too?

Not for now. This reform covers e-invoicing only, and Luxembourg has not announced a real-time reporting obligation alongside it. The one digital reporting obligation on the horizon for Luxembourg businesses is the EU cross-border digital reporting requirement (DRR) under ViDA, which applies from 1 July 2030 and is being transposed through a separate bill covering Article 2 of Directive (EU) 2025/516.