E-invoicing is mandatory for public procurement in Luxembourg, while proposed legislation would introduce mandatory domestic B2B e-invoicing from 2028.
Under proposed legislation, businesses would be required to receive e-invoices from 1 January 2028, followed by phased mandatory issuance from July 2028.
Electronic invoicing is already mandatory in Luxembourg for invoices issued in connection with public procurement and concession contracts. Since March 2023, the requirement has applied to economic operators of all sizes supplying the public sector.
Luxembourg is now preparing to extend mandatory electronic invoicing to domestic B2B transactions. A draft law submitted in July 2026 proposes a phased implementation beginning in 2028.
All economic operators supplying goods or services under public procurement or concession contracts are already required to issue and transmit compliant electronic invoices to Luxembourg public-sector bodies.
Under the proposed B2B legislation, all Luxembourg businesses would be required to receive and process electronic invoices from 1 January 2028. Large and medium-sized businesses would be required to issue and transmit electronic invoices from 1 July 2028, followed by all businesses from 1 January 2029.
Electronic invoices within Luxembourg's public procurement framework must be structured electronic invoices compliant with the European e-invoicing standard. Suppliers can transmit invoices automatically through Peppol or use the alternative solutions available through MyGuichet.lu.
The proposed B2B framework would extend structured e-invoicing requirements to domestic transactions between businesses. As the B2B legislation is still in draft form, businesses should monitor the final legislation and technical requirements as they are adopted.
Luxembourg uses Peppol as the common delivery network for automated electronic invoicing in public procurement. Compliant electronic invoices must follow the European EN 16931 standard and use an accepted structured syntax such as UBL or UN/CEFACT CII.
Businesses without a Peppol connection can currently use alternative solutions provided through MyGuichet.lu for public-sector invoicing. The proposed B2B framework would reuse Peppol as the common delivery network for domestic business-to-business e-invoicing.
iEDI supports e-invoicing in Luxembourg. We can help businesses connect their existing ERP and business systems to the electronic invoicing infrastructure used in Luxembourg, including Peppol connectivity, without replacing the systems they already use.
Talk to us about your Luxembourg e-invoicing requirements and how you can prepare for the country's planned expansion of mandatory B2B e-invoicing.
Connect your existing systems to the required e-invoicing infrastructure and prepare for compliance without replacing the ERP and business systems you already use.
