Luxembourg announces mandatory eInvoicing requirement for domestic B2B transactions

Implementation timeline

The eInvoicing obligation will be introduced in phases. Large and medium-sized businesses must start issuing eInvoices from July 1, 2028. All other businesses follow on January 1, 2029. However, all businesses must be ready to receive eInvoices from 2028, even if their obligation to issue them starts later.

Technical standard and approach

Luxembourg aims to adopt a four-corner model via the PEPPOL network, in line with its existing business-to-government (B2G) eInvoicing system. For now, the mandate only covers eInvoicing, as there is no related eReporting requirement yet.

What your organization should do now

If your organization operates in Luxembourg or issues invoices to Luxembourg-based customers, you should begin evaluating your eInvoicing capabilities and infrastructure. Selecting and implementing the right solution can take several months, so early preparation will help you meet the 2028 and 2029 deadlines.

Not sure what the new requirements mean for your setup? We can support you with both the technical and compliance aspects of Luxembourg eInvoicing. 

NORA, our global eInvoicing and eReporting platform, automates your eInvoicing transaction processing and supports PEPPOL connectivity, while our specialists can help with implementation and regulatory questions.