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Luxembourg e-Invoicing

Last reviewed 30 September 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Suppliers to Luxembourg public bodies must already send e-invoices under public procurement and concession contracts. Bill 8815, deposited on 30 July 2026, would extend the duty to domestic B2B: reception from 1 January 2028, then issuing from 1 July 2028 for large and medium-sized companies and 1 January 2029 for all.

Previous
18 March 2023B2G
Rollout completed for small and newly established operators
Latest
18 September 2026B2B
Bill 8815 presented to the Finance Committee, rapporteur appointed
Next
1 January 2028B2B
Proposed: law enters into force and reception becomes mandatory

Luxembourg e-Invoicing Overview
ViDA

B2B
planned
from 1 January 2028 (proposed)
Applies from
Receive: 1 January 2028 · Issue: 1 July 2028 · All: 1 January 2029
1 January 2028ReceiveAll recipients in scope
1 July 2028IssueLarger issuers · Two of: EUR 7.5m balance sheet, EUR 15m turnover, 50 staff (2026)
1 January 2029IssueAll other issuers
Scope
Domestic invoices between issuers and recipients established in Luxembourg
Format
EN 16931 in a syntax on the EU list
Channel
Peppol, the network already used for public procurement (announced)
Exempt
Occasional sellers of new vehicles, TVA logement buyers, distance sales, Article 262 supplies
Legal basis
Bill 8815 (deposited 30 July 2026)
More detail
Recipients may use transitional alternative solutions for reception until 30 June 2028 if above the thresholds, otherwise until 31 December 2028. A compliant e-invoice would no longer need the buyer’s acceptance.
B2G
mandatory
since 18 May 2022
Applies from
Issue: 18 May 2022 · All: 18 March 2023
18 May 2022IssueLarge economic operators
18 October 2022IssueMedium-sized economic operators
18 March 2023IssueSmall and newly established economic operators
Scope
Invoices to public bodies under public procurement or concession contracts
Format
Peppol BIS Billing 3.0 (UBL), XRechnung 3.0.1 (UBL or UN/CEFACT CII)
Channel
Peppol or MyGuichet.lu online forms only; no email
Exempt
Development cooperation, diplomatic missions, exhibitions abroad, State and official visits abroad
Legal basis
Law of 16 May 2019 on e-invoicing in public procurement (as amended)
More detail
Public bodies must receive and process compliant e-invoices: central bodies since 18 April 2019, sub-central bodies and contracting entities since 18 April 2020.
B2C
none

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Read the full Luxembourg e-invoicing guide

Implementation Timeline(17 events)

Key deadlines: B2B Receive: 1 January 2028, Issue: 1 July 2028, All: 1 January 2029 · B2G Issue: 18 May 2022, All: 18 March 2023

Central public sector bodies required to receive e-invoices
18 April 2019
B2G
Under the law of 16 May 2019 , which transposed Directive 2014/55/EU, central contracting authorities must receive and process compliant e-invoices from 18 April 2019.
Sub-central bodies and contracting entities follow
18 April 2020
B2G
Sub-central contracting authorities and contracting entities must receive and process e-invoices by 18 April 2020 under Article 6 of the law of 16 May 2019 . The deferral does not cover central purchasing bodies.
Law of 13 December 2021 published, Peppol designated
14 December 2021
B2G
A grand-ducal regulation of 13 December 2021 designated Peppol, maintained by OpenPeppol, as the common delivery network for public bodies' automated receipt of e-invoices, with two online forms as the alternative for suppliers.
Large economic operators must issue e-invoices
18 May 2022
B2G
Large economic operators must issue e-invoices to public bodies from 18 May 2022, the first of three waves listed in the government's February 2023 press briefing .
Medium-sized economic operators follow
18 October 2022
B2G
Medium-sized economic operators follow from 18 October 2022, the second wave listed in the government's February 2023 press briefing .
Rollout completed for small and newly established operators
18 March 2023
B2G
Since 18 March 2023 the obligation to send compliant e-invoices via Peppol or MyGuichet.lu applies to all economic operators under a public procurement or concession contract.
ViDA Package published in Official Journal
25 March 2025
EU Level
Directive (EU) 2025/516 was published on 25 March 2025. Under the amended Article 218, Member States may require taxable persons established in their territory to issue e-invoices for domestic supplies.
Government council approves draft bill extending e-invoicing to B2B
17 July 2026
Legislative
The government council approved a draft bill extending the e-invoicing obligation, so far limited to public procurement and concession contracts, to domestic commercial transactions between businesses established in Luxembourg, with a draft grand-ducal regulation on the delivery network.
Bill 8815 deposited in the Chamber of Deputies
30 July 2026
Legislative
The Minister of Finance, Gilles Roth, submitted bill 8815 to extend the e-invoicing obligation to domestic transactions between companies established in Luxembourg. The government portal says it would reuse the Peppol network already used in public procurement.
Bill 8815 presented to the Finance Committee
18 September 2026
Legislative
The bill was presented to the Chamber's Finance Committee , which appointed Laurent Mosar as rapporteur. Some deputies raised concerns about the capacity of small businesses to adapt.
XRechnung versions below 3.0 no longer accepted
1 October 2026
B2G
XRechnung formats below version 3.0 are no longer accepted , whether sent over Peppol or uploaded through the MyGuichet.lu web form.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Member States apply Article 2 of Directive (EU) 2025/516 from 1 January 2027. It widens the deemed-supplier rule for electronic interfaces that facilitate supplies of goods within the EU by non-EU sellers.
Proposed: law enters into force and reception becomes mandatory
1 January 2028
B2B
Under Article 13 of bill 8815 , the law would enter into force on 1 January 2028, when recipients in scope must receive and process any compliant e-invoice. Transitional alternative reception solutions run until 30 June or 31 December 2028.
Proposed: issuing mandatory for issuers above the size thresholds
1 July 2028
B2B
Article 12 of bill 8815 applies the duty to issue from 1 July 2028 to issuers that exceeded two of three thresholds at the 2026 balance sheet date: EUR 7.5 million balance sheet, EUR 15 million turnover, 50 full-time staff.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Member States apply Article 3 of Directive (EU) 2025/516 from 1 July 2028. The deemed-supplier rule for short-term accommodation and passenger transport platforms may start as late as 1 January 2030.
Proposed: issuing mandatory for all remaining issuers
1 January 2029
B2B
All other issuers, including those unable to supply their 2026 figures, must issue compliant e-invoices from 1 January 2029 under Article 12 of bill 8815 .
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Member States apply Article 5 of Directive (EU) 2025/516 from 1 July 2030, which brings in structured e-invoices and digital reporting for intra-Community B2B supplies.

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Compliance Regime

Tax Authority
Administration de l'enregistrement, des domaines et de la TVA (AED)
CTC Model
Decentralised (Peppol)
Peppol is the backbone of B2G e-invoicing; Luxembourg has no real-time digital VAT reporting requirement.
More detail
Under bill 8815 , invoices would be issued, transmitted and received over a single common delivery network, which a grand-ducal regulation designates against nine criteria, including national and cross-border interoperability, openness, security and data protection by default. Ministries and State administrations would issue and receive through the central government's access point and digital mailroom.
Network
Peppol (MyGuichet.lu forms as alternative)
Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years retention
More detail
Taxable persons must keep copies of the invoices they issue and all invoices they receive for 10 years from the date of issue, per Guichet.lu . Accounting documents must be kept for 10 years, or 5 years in the event of liquidation, and may be held in electronic or paper format, per Guichet.lu .
SAF-T
On-demand
FAIA (national SAF-T) available on request.

Technical Formats

Peppol BIS Billing 3.0 (UBL)
XRechnung 3.0.1 (UBL or UN/CEFACT CII)

Penalties

B2G non-compliant submissions
Not forwarded to the public body
More detail
A file uploaded through MyGuichet.lu that does not comply with the European standard, or cannot be forwarded, produces an error message instead of reaching the public sector body.
Proposed alternative-solution usage fee
EUR 2 to EUR 5 per invoice, excl. VAT
More detail
Under Article 8 of bill 8815 , an issuer or recipient that exceeds the caps a grand-ducal regulation sets for the permanent alternative solutions would pay EUR 2 per invoice for the first 20 over the cap, EUR 3 for the next 30, EUR 4 for the next 50 and EUR 5 beyond, with received invoices counted the same way.

Exemptions

Public procurement derogations
Outside the B2G issuance duty
More detail
The duty to issue e-invoices does not apply to public procurement contracts concluded for development cooperation, by diplomatic missions or consulates, for Luxembourg's participation in international exhibitions abroad, or for State visits, official visits or working visits abroad.
Proposed domestic B2B exclusions
Outside the proposed B2B scope
More detail
Under Article 2 of bill 8815 , the extended scope would leave out invoices issued by persons who occasionally become taxable persons by supplying new means of transport under Article 4(4)(a) of the VAT law, invoices issued to persons who temporarily acquire taxable person status under the second sentence of Article 4(5) of that law (the housing scheme known as TVA logement), and invoices for intra-Community distance sales of goods to private individuals deemed to take place in Luxembourg under Article 14(3)(a). Transactions covered by Article 262 of Directive 2006/112/EC fall outside the scope as well.

Cross-border Conditions

Intra-EU B2B
Intra-EU e-invoicing and digital reporting from 1 July 2030
More detail
Council Directive (EU) 2025/516 of 11 March 2025 , amending Directive 2006/112/EC as regards VAT rules for the digital age, makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions from 1 July 2030. Bill 8815 transposes Article 1 of that directive, and its explanatory memorandum presents the domestic B2B mandate as preparation for reporting each intra-Community transaction to the Administration de l'enregistrement, des domaines et de la TVA from 1 July 2030. The domestic scope deliberately stops short of the transactions covered by Article 262 of the directive.
Latest Update
Timeline Update
18 Sept 2026

Bill 8815 presented to the Finance Committee, rapporteur appointed

The Chamber of Deputies' Finance Committee heard bill 8815 presented on 18 September 2026 and appointed Laurent Mosar as rapporteur. The bill's dates are unchanged: reception from 1 January 2028, then issuing from 1 July 2028 or 1 January 2029.

View full details on News page
Henrik L.
Julia T.
Hans B.

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Luxembourg finally has a text. Bill 8815 was deposited in the Chamber on 30 July and would extend the 2019 e-invoicing law to domestic B2B.…

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Read our full Luxembourg e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • AEDAdministration de l'enregistrement, des domaines et de la TVATax authority
  • efacturation.public.luE-facturation - LuxembourgMandate portal
  • Chambre des DéputésChambre des Députés du Grand-Duché de LuxembourgLegislature
  • LegiluxJournal officiel du Grand-Duché de LuxembourgOfficial journal
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Frequently asked questions about e-Invoicing in Luxembourg

Yes, e-Invoicing is mandatory in Luxembourg for B2G (since 18 May 2022) transactions.

B2B e-Invoicing in Luxembourg is planned for future implementation from 1 January 2028. The rollout runs in phases: 1 January 2028 (receive, all recipients in scope); 1 July 2028 (issue, larger issuers); 1 January 2029 (issue, all other issuers). The timing is proposed and not yet adopted. Scope: Domestic invoices between issuers and recipients established in Luxembourg. Recipients may use transitional alternative solutions for reception until 30 June 2028 if above the thresholds, otherwise until 31 December 2028. A compliant e-invoice would no longer need the buyer’s acceptance.

B2G e-Invoicing in Luxembourg is mandatory since 18 May 2022. The rollout runs in phases: 18 May 2022 (issue, large economic operators); 18 October 2022 (issue, medium-sized economic operators); 18 March 2023 (issue, small and newly established economic operators). Scope: Invoices to public bodies under public procurement or concession contracts. Public bodies must receive and process compliant e-invoices: central bodies since 18 April 2019, sub-central bodies and contracting entities since 18 April 2020.

Luxembourg supports the following e-Invoice formats: Peppol BIS Billing 3.0 (UBL), XRechnung 3.0.1 (UBL or UN/CEFACT CII).

Luxembourg uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention.

Peppol is the backbone of B2G e-invoicing; Luxembourg has no real-time digital VAT reporting requirement.

Luxembourg has penalties for e-Invoicing non-compliance. B2G non-compliant submissions: Not forwarded to the public body; Proposed alternative-solution usage fee: EUR 2 to EUR 5 per invoice, excl. VAT.

SAF-T reporting in Luxembourg is on-demand. FAIA (national SAF-T) available on request.

Yes. Luxembourg falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Luxembourg is 1 January 2028: Proposed: law enters into force and reception becomes mandatory. Under Article 13 of bill 8815, the law would enter into force on 1 January 2028, when recipients in scope must receive and process any compliant e-invoice.

Cross-border e-Invoicing in Luxembourg: Council Directive (EU) 2025/516 of 11 March 2025 , amending Directive 2006/112/EC as regards VAT rules for the digital age, makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions from 1 July 2030. Bill 8815 transposes Article 1 of that directive, and its explanatory memorandum presents the domestic B2B mandate as preparation for reporting each intra-Community transaction to the Administration de l'enregistrement, des domaines et de la TVA from 1 July 2030. The domestic scope deliberately stops short of the transactions covered by Article 262 of the directive.

Exemptions from Luxembourg e-Invoicing may apply to: Public procurement derogations, Proposed domestic B2B exclusions. Check specific criteria as exemptions vary by transaction type and business size.
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