Implementation timeline

The obligation will be phased in over time. Large and medium-sized businesses must issue e-invoices from July 1, 2028. All other businesses must comply from January 1, 2029. However, all businesses should be prepared to receive e-invoices from 2028 onward, regardless of when they must begin issuing them.

Technical standard and approach

Luxembourg will adopt a four-corner model through the PEPPOL network. This approach is consistent with Luxembourg's existing business-to-government (B2G) e-invoicing obligation. There is currently no e-reporting requirement tied to this mandate.

What your organization should do now

If your organization has operations in Luxembourg or issues invoices to Luxembourg-based customers, you should begin evaluating your e-invoicing capabilities and infrastructure. System selection and implementation typically require several months, making early planning essential to meet the 2028 and 2029 deadlines.

Our specialists can help you assess your e-invoicing readiness and select a solution that meets Luxembourg's PEPPOL requirements. If you would like to discuss your specific situation, our experts are ready to assist.