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Luxembourg e-Invoicing
Updated 30 July 2026
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Luxembourg mandates e-invoicing for B2G under the law of 16 May 2019, with the supplier-side rollout completed on 18 March 2023 and Peppol designated as the common delivery network. No B2B obligation is in force yet. Bill 8815, deposited in the Chamber of Deputies on 30 July 2026, would extend the obligation to domestic transactions between businesses established in Luxembourg. The deposited text sets entry into force at 1 January 2028, with the duty to issue phased in from 1 July 2028 for larger issuers and 1 January 2029 for all others; Parliament has not yet voted the bill.
Luxembourg e-Invoicing OverviewViDA
B2B
planned
No B2B e-invoicing obligation is in force today: invoicing between private parties stays optional and depends on the buyer accepting it. The government council approved a draft bill on 17 July 2026 and the Minister of Finance deposited it as bill 8815 on 30 July 2026 . The bill would rename the law of 16 May 2019 the law on electronic invoicing and extend it to domestic supplies between businesses established in Luxembourg that carry an invoicing obligation. Under Articles 12 and 13 of the deposited text , the law would enter into force on 1 January 2028, with the obligation to issue applying from 1 July 2028 to issuers exceeding at least two of three thresholds at the 2026 balance sheet date (balance sheet total EUR 7,500,000, net turnover EUR 15,000,000, 50 full-time staff) and from 1 January 2029 to all other issuers.
B2G
mandatory
since 18 March 2023B2C
none
Next deadline1 January 2028 · Proposed: law enters into force and reception becomes mandatory
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Implementation Timeline(17 events)
Key mandate dates. Select a date for detail, or show all updates below.
Central public sector bodies required to receive e-invoices
18 April 2019
B2G
Law of 13 December 2021 published, Peppol designated
14 December 2021
B2G
The law of 13 December 2021 amending the law of 16 May 2019 made issuing e-invoices mandatory for economic operators, and the accompanying grand-ducal regulation of 13 December 2021 selected Peppol as the common delivery network and set the MyGuichet.lu online forms as the alternative non-automated solutions.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Government council approves draft bill extending e-invoicing to B2B
17 July 2026
Domestic B2B
The government council approved a draft bill amending the law of 16 May 2019 and the VAT law of 12 February 1979 to extend the e-invoicing obligation, currently limited to public procurement and concession contracts, to domestic commercial transactions between businesses established in Luxembourg. A draft grand-ducal regulation fixing the common delivery network and the alternative technical solutions was endorsed alongside it. The communiqué set no implementation dates; those appear in the bill text deposited on 30 July 2026.
Bill 8815 deposited in the Chamber of Deputies
30 July 2026
Domestic B2B
The Minister of Finance deposited the bill in the Chamber of Deputies and referred it to the Council of State the same day. The deposited text fixes the dates the government communiqué had left open: entry into force on 1 January 2028, then the obligation to issue on 1 July 2028 and 1 January 2029. Its explanatory memorandum records that the volume of electronic invoices received in Luxembourg rose from a marginal level in 2021 to more than 1.54 million in 2025, with roughly two thirds B2G and one third B2B in May 2026. A companion bill transposing Article 2 of the same directive was deposited the same day as bill 8812 .
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
Proposed: law enters into force and reception becomes mandatory
1 January 2028
Domestic B2B
Article 13 of bill 8815 sets entry into force at 1 January 2028, from which date recipients within the extended scope must receive and process any compliant electronic invoice. Article 9 lets them fall back on transitional alternative technical solutions for reception until 30 June 2028 if they exceeded at least two of three size thresholds at the 2026 balance sheet date, and until 31 December 2028 otherwise. These dates come from a bill that parliament has not yet voted .
Proposed: issuing mandatory for issuers above the size thresholds
1 July 2028
Domestic B2B
Article 12 of bill 8815 applies the obligation to issue and transmit compliant electronic invoices from 1 July 2028 at the latest to issuers that exceeded at least two of three thresholds at the 2026 balance sheet date: balance sheet total of 7,500,000 euros, net turnover of 15,000,000 euros, and 50 full-time staff on average over the year. The date is not yet set in law.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
Proposed: issuing mandatory for all remaining issuers
1 January 2029
Domestic B2B
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.
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Compliance Regime
CTC Model
Decentralised (Peppol)
Decentralised Peppol exchange with no central government clearance platform. The grand-ducal regulation of 13 December 2021 designated Peppol as the common delivery network, with the MyGuichet.lu online forms as alternative non-automated solutions for operators not connected to Peppol. Public sector bodies must be able to receive e-invoices over Peppol, using their own access point or, failing that, the CTIE government access point and its digital mailroom, while ministries and State administrations must always use the CTIE access point, per the Ministry for Digitalisation . Invoices are not validated or approved by the tax authority before delivery. For the proposed domestic B2B extension, bill 8815 names no network in the statutory text: it sets nine criteria for the common delivery network (national and cross-border interoperability, openness, digital sovereignty in an open manner, security, privacy and data protection by default, conformity with the electronic registered delivery service definition in Article 3(36) of Regulation (EU) No 910/2014, wide national and cross-border use, the ability by default to issue, transmit and receive compliant electronic invoices, and the ability by default to exchange other documents tied to purchasing and invoicing in structured electronic form) and leaves a grand-ducal regulation to designate the network against them.
Network
Peppol (MyGuichet.lu forms as alternative)
Standards
EN 16931
Record-keeping & Reporting
Archiving
SAF-T
On-demand
FAIA (national SAF-T) available on request.
Technical Formats
Peppol BIS Billing 3.0
XRechnung 3.0.1
UN/CEFACT CII
Penalties
B2G non-compliant submissions
Proposed usage fee above alternative-solution caps
Article 8 of bill 8815 would levy a usage fee, not a sanction, once an issuer or recipient exceeds the caps a grand-ducal regulation is to set for the permanent alternative technical solutions: 2 euros excluding VAT for each of the first 20 electronic invoices beyond the cap, 3 euros for the next 30, 4 euros for the next 50, and 5 euros for every electronic invoice beyond the first 100, on the same basis for invoices received. The explanatory memorandum states the fee is deliberately high so that users move to private-sector access to the common delivery network.
Exemptions
Public procurement derogations
By way of derogation, the requirement to issue electronic invoices or credit notes does not apply to public procurement contracts entered into for the purpose of development cooperation, by diplomatic missions or consulates, as part of Luxembourg's participation in international fairs and exhibitions held abroad, or as part of State visits, official visits or working trips abroad.
Proposed domestic B2B exclusions
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
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.
Official Sources
AEDAdministration de l'enregistrement, des domaines et de la TVATax authority
Ministry for DigitalisationMinistère de la DigitalisationPeppol authority
efacturation.public.luE-facturation - LuxembourgMandate portal
ILNASInstitut luxembourgeois de la normalisation, de l'accréditation, de la sécurité et qualité des produits et servicesStandards body- Chambre des DéputésChambre des Députés du Grand-Duché de LuxembourgLegislature
- LegiluxJournal officiel du Grand-Duché de LuxembourgOfficial journal
Related Countries
Frequently asked questions about e-Invoicing in Luxembourg
Yes, e-Invoicing is mandatory in Luxembourg for B2G (since 2023-03-18) transactions.
B2B e-Invoicing in Luxembourg is planned for future implementation. No B2B e-invoicing obligation is in force today: invoicing between private parties stays optional and depends on the buyer accepting it. The government council approved a draft bill on 17 July 2026 and the Minister of Finance deposited it as bill 8815 on 30 July 2026 . The bill would rename the law of 16 May 2019 the law on electronic invoicing and extend it to domestic supplies between businesses established in Luxembourg that carry an invoicing obligation. Under Articles 12 and 13 of the deposited text , the law would enter into force on 1 January 2028, with the obligation to issue applying from 1 July 2028 to issuers exceeding at least two of three thresholds at the 2026 balance sheet date (balance sheet total EUR 7,500,000, net turnover EUR 15,000,000, 50 full-time staff) and from 1 January 2029 to all other issuers.
B2G e-Invoicing in Luxembourg is mandatory since 2023-03-18. Economic operators must issue and transmit compliant e-invoices via Peppol or the MyGuichet.lu online forms for every invoice sent to a public sector body under a public procurement or concession contract, regardless of the amount or the procedure used .
Luxembourg supports the following e-Invoice formats: Peppol BIS Billing 3.0, XRechnung 3.0.1, UN/CEFACT CII.
Luxembourg uses the following e-Invoicing standards: EN 16931. Archiving requirement: 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 ..
Decentralised Peppol exchange with no central government clearance platform. The grand-ducal regulation of 13 December 2021 designated Peppol as the common delivery network, with the MyGuichet.lu online forms as alternative non-automated solutions for operators not connected to Peppol. Public sector bodies must be able to receive e-invoices over Peppol, using their own access point or, failing that, the CTIE government access point and its digital mailroom, while ministries and State administrations must always use the CTIE access point, per the Ministry for Digitalisation . Invoices are not validated or approved by the tax authority before delivery. For the proposed domestic B2B extension, bill 8815 names no network in the statutory text: it sets nine criteria for the common delivery network (national and cross-border interoperability, openness, digital sovereignty in an open manner, security, privacy and data protection by default, conformity with the electronic registered delivery service definition in Article 3(36) of Regulation (EU) No 910/2014, wide national and cross-border use, the ability by default to issue, transmit and receive compliant electronic invoices, and the ability by default to exchange other documents tied to purchasing and invoicing in structured electronic form) and leaves a grand-ducal regulation to designate the network against them.
Luxembourg has penalties for e-Invoicing non-compliance. B2G non-compliant submissions: Luxembourg has no dedicated penalty regime for e-invoicing. A file that does not comply with the European standard is rejected during back-office processing and is not transmitted to the recipient public sector body , so payment is delayed until a compliant invoice or credit note is issued. Proposed usage fee above alternative-solution caps: Article 8 of bill 8815 would levy a usage fee, not a sanction, once an issuer or recipient exceeds the caps a grand-ducal regulation is to set for the permanent alternative technical solutions: 2 euros excluding VAT for each of the first 20 electronic invoices beyond the cap, 3 euros for the next 30, 4 euros for the next 50, and 5 euros for every electronic invoice beyond the first 100, on the same basis for invoices received. The explanatory memorandum states the fee is deliberately high so that users move to private-sector access to the common delivery network.
SAF-T reporting in Luxembourg is on-demand. FAIA (national SAF-T) available on request.
Yes, Luxembourg is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.
The next e-Invoicing deadline in Luxembourg is 1 January 2028: Proposed: law enters into force and reception becomes mandatory. Article 13 of bill 8815 sets entry into force at 1 January 2028, from which date recipients within the extended scope must receive and process any com
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.