B2B electronic invoicing in Luxembourg: a development to prepare for now

The Luxembourg government has just approved a draft law that will make electronic invoicing mandatory for all transactions between Luxembourg-based companies — until now, this obligation only applied to public procurement.

What are the key dates?

At this stage, the announced deadlines are as follows:

• January 1^st, 2028 : All companies should be able to receive electronic invoices
• July 1^st, 2028 : Large and medium-sized companies should also be required to issue electronic invoices
• January 1^st, 2029 : The obligation to issue e-invoices should be extended to all other companies

These dates are subject to confirmation by the final legal texts, which have not yet been published.

What does this mean in practice?

An electronic invoice is not simply a PDF sent by email: it is a structured file, in a standard format, that software can read and process automatically. The selected network, Peppol, is already used in the public sector.

Switching to this new system often requires adapting your accounting software, as well as reviewing certain internal processes (validation, payment, archiving).

We are here to support you

Whether you’re affected as early as 2028 or only in 2029, it’s best to plan ahead.

We can help you:

• Check whether your accounting software is compatible
• Identify the necessary adjustments to your processes
• Review available support schemes to help fund the upgrade

Let’s assess your readiness together

Would you like to assess the impact of this reform on your business?

Please contact us to discuss your challenges and next steps.