On 17 July 2026, the Luxembourg government approved a draft law extending the e-invoicing obligation to transactions between companies established in Luxembourg. Until now limited to public procurement, this obligation will progressively apply to all companies. Here is what to anticipate.
What exactly are we talking about
E-invoicing does not mean a simple PDF sent by e-mail. It refers to an invoice issued in a structured, standardised format and transmitted through a secure, interoperable network called Peppol. This format allows accounting systems to read and process the invoice automatically, without manual re-entry.
Luxembourg is not inventing anything: it is joining a European trend that is already well under way. Belgium made B2B e-invoicing mandatory on 1 January 2026, France is phasing it in from September 2026, and since 2025 Germany has required all companies to be able to receive electronic invoices.
The timeline planned in Luxembourg
According to the Chamber of Commerce, the obligation will roll out in three stages:
- 1 January 2028: all companies must be able to receive electronic invoices.
- 1 July 2028: large and medium-sized companies must issue their invoices in electronic format.
- 1 January 2029: this issuing obligation will be extended to all other companies.
In short, the ability to receive concerns everyone from 2028, while the obligation to issue is phased according to company size.
Why this reform
Luxembourg had already required public bodies to accept electronic invoices from 2019, then made issuing them mandatory for suppliers invoicing the public sector. In the private sector, however, voluntary uptake had not taken off.
Extending the rule to B2B therefore aims to close this gap. It also forms part of the European ViDA directive (VAT in the Digital Age), which ultimately provides for a harmonised e-invoicing framework for all European businesses.
A movement already well under way
Adoption is progressing quickly in Luxembourg. The number of invoices transmitted via Peppol rose from fewer than 100 in 2021 to nearly 1.4 million in 2024, placing the country among the European leaders relative to its size. Several hundred public entities and more than a thousand private entities already issue or receive invoices through this channel.
What this changes for your company
This reform is not merely an administrative constraint. Properly prepared, it delivers concrete gains: no more manual re-entry, fewer errors, traceability of exchanges, faster payments. But it does require adapting your tools and your habits.
A few points for company directors to watch:
- Your accounting and invoicing software will need to be compatible with the structured format and connected to the Peppol network.
- Older PDF invoices issued before the obligation comes into force remain valid and must be kept under the usual rules, that is ten years in Luxembourg for accounting records.
- Pay attention to cross-border exchanges: your Belgian, French and German partners already apply their own obligations. A tool suited to international exchanges is therefore useful even before the Luxembourg deadline.
Anticipate rather than endure
Even though the obligation does not apply before 2028, nothing prevents you from migrating now. Companies that already invoice the public sector use the same technical building blocks as those that will be required for B2B. An early transition spreads the effort, allows processes to be tested and avoids a rush as the deadline approaches.
At CorExperts, we support companies through this transition: choosing the tools, achieving compliance, connecting to the Peppol network and adapting accounting processes. To review your situation and prepare calmly for the 2028 deadline, contact our team.
Sources: draft law approved on 17 July 2026; Luxembourg Chamber of Commerce; Paperjam. The timeline remains subject to the vote on the law and may change.