The Minister of Finance, on 30 July 2026, formally published in the legislative process Draft Law No. 8815, which represents a significant step toward mandatory business-to-business (B2B) e-invoicing. The draft law would extend the existing business-to-government (B2G) e-invoicing regime to domestic transactions between businesses established in Luxembourg. The proposal is part of Luxembourg's implementation of the European Union's (EU) Value-Added Tax in the Digital Age (ViDA) reforms and would use the existing Pan-European Public Procurement On-Line (PEPPOL) infrastructure already in place for public-sector invoicing.

Under the proposed phased rollout, all businesses would need to be capable of receiving e-invoices from 1 January 2028, with large and medium-sized businesses required to issue e-invoices from 1 July 2028 and all remaining businesses brought into scope from 1 January 2029. Unlike France, Luxembourg is not currently proposing a domestic e-reporting regime alongside the e-invoicing mandate, making Luxembourg's regime a comparatively lighter-touch model focused on structured invoice exchange through the PEPPOL network. The legislation is still in draft form and must complete the parliamentary process before becoming law.

Implications

Businesses established in Luxembourg should assess the legislation's potential impact on invoicing and master data, invoice and billing processes, enterprise resource planning and tax compliance processes, including whether their systems will be equipped to receive and issue PEPPOL-compatible structured e-invoices within the proposed deadlines. Multinational groups with Luxembourg entities should also monitor the draft law's progress and consider how Luxembourg's lighter-touch approach compares with e-invoicing and e-reporting requirements in other EU jurisdictions.