Luxembourg approves draft law for phased domestic B2B e-invoicing across 2028–2029
The Luxembourg government approved a draft law on 17 July 2026 introducing mandatory domestic B2B e-invoicing in phases, with the detailed rollout confirmed through August. Receiving becomes mandatory for all in-scope businesses on 1 January 2028. Issuing becomes mandatory on 1 July 2028 for large and medium-sized businesses and on 1 January 2029 for all remaining businesses, including micro-enterprises and sole traders. Invoices must be exchanged over a designated common delivery network — the government has indicated it intends to reuse Peppol, already in place for B2G — in a structured format compliant with EN 16931 and an authorised syntax. Scope is limited to domestic B2B; cross-border B2B and B2C are excluded. The text is not yet enacted, so dates and scope may still move.