Aug
Luxembourg to introduce e-invoicing from 2028
Who this will interest: Businesses trading in Luxembourg;
Key point(s): Luxembourg has announced its intention to introduce an e-invoicing mandate from 2028 for business to business transactions;
Essentia’s take: The introduction of an e-invoicing mandate is in line with the European Union’s requirements under VIDA and what we have seen in other countries;
Action points: Businesses trading in Luxembourg should prepare their internal invoicing systems in order to comply with the new requirements;
In detail
Luxembourg published a draft bill proposing the introduction of e-invoicing on domestic business to business (B2B) transactions.
Luxembourg currently operates an e-invoicing system for transactions with government institutions (B2G) only based on the Peppol protocol. The new proposal would expand the existing system to B2B transactions.
The changes are expected to take place gradually:
- 1 January 2028 – All businesses, regardless of size, will be required to accept e-invoices;
- 1 July 2028 – Large and medium-sized businesses will be required to issue e-invoices;
- 1 January 2029 – All companies, regardless of size, will be required to issue e-invoices;
The bill is still in draft at the moment and may be further amended before it is formally approved.