10 years retention per Luxembourg Commercial Code Articles 14-16 ; Invoices must be stored in chronological order; Original format required except for balance sheets.
On-demand
FAIA (national SAF-T) available on request.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.