EU · AED (Administration de l'enregistrement, des domaines et de la TVA)
Luxembourg
Updated in last 30 days·Atlas data current as of
B2G e-invoicing over Peppol has been mandatory since 2022. Bill 8815, approved by the government on 17 Jul 2026, introduces mandatory domestic B2B e-invoicing in phases: receiving from 1 Jan 2028, issuing from 1 Jul 2028 for large and medium businesses, and from 1 Jan 2029 for all remaining businesses including micro-enterprises and sole traders. Exchange runs over a designated common delivery network — the government intends to reuse Peppol. Scope is domestic B2B only; cross-border B2B and B2C are excluded. Not yet enacted, so dates and scope may still move.
// Phased rollout
- 18 Mar 2022 · liveB2G mandatePhased B2G obligation over Peppol, completed across contractor size bands during 2022-2023.
- 17 Jul 2026 · liveBill 8815 approved by governmentDraft law introducing phased domestic B2B e-invoicing approved; not yet enacted.
- 01 Jan 2028 · upcomingB2B receive obligationAll in-scope businesses must be able to receive structured e-invoices.
- 01 Jul 2028 · upcomingB2B issue — large and mediumLarge and medium-sized businesses must issue structured e-invoices.Large and medium enterprises
- 01 Jan 2029 · upcomingB2B issue — all remainingMicro-enterprises and sole traders come into scope.
// Penalties
To be set in the final law; Bill 8815 was still in the legislative process as at Sept 2026.
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is mandatory.
- Emit one of Peppol BIS Billing 3.0 or EN 16931Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via Peppol 4-corner (AS4)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Peppol 4-Corner modelDecentralised exchange: no central platform validates for you, so your own outbound validation is the only safety net.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureTo be set in the final law; Bill 8815 was still in the legislative process as at Sept 2026.
// Frequently asked questions
Is e-invoicing mandatory in Luxembourg?
Partly. B2B e-invoicing in Luxembourg is being phased in rather than switched on at once, with the next wave on 01 Jan 2028. B2G is mandatory. Luxembourg operates a Peppol 4-Corner model.
When is the next Luxembourg e-invoicing deadline?
01 Jan 2028 — B2B receive obligation. All in-scope businesses must be able to receive structured e-invoices.
What e-invoice format does Luxembourg require?
Peppol BIS Billing 3.0 or EN 16931. Invoices are exchanged via Peppol 4-corner (AS4). The format and the transmission channel are separate requirements — meeting one does not satisfy the other.
What are the penalties for non-compliance in Luxembourg?
To be set in the final law; Bill 8815 was still in the legislative process as at Sept 2026.