Digital··4 min
B2B e-invoicing: the 2028-2029 timeline for Luxembourg companies
On 17 July 2026, the Luxembourg government approved the extension of mandatory e-invoicing to all B2B transactions between companies established in Luxembourg. B2G e-invoicing has applied since 2023. Here are the timeline and the steps to plan for by 2028-2029.
Translated from French · Lire l'original en français
On 17 July 2026, the Conseil de gouvernement (Government Council) approved a bill that extends mandatory e-invoicing to all commercial transactions between companies established in Luxembourg. In time, the text will apply to every business owner and self-employed professional in the country, well beyond suppliers to the State.
B2G: an obligation in place since 2023
Many Luxembourg business owners have already used e-invoicing without calling it that: since 18 March 2023, any company that invoices the State, a municipality or a Luxembourg public body must do so electronically, whatever its size, according to the Ministère de la Digitalisation (Ministry for Digitalisation) dossier on the subject. This B2G (business to government) switch was phased in by company size: large companies from 18 May 2022, medium-sized companies from 18 October 2022, then small and newly created companies from 18 March 2023. The obligation stems from the law of 13 December 2021 amending the law of 16 May 2019, which transposes European Directive 2014/55/EU.
On the technical side, these B2G invoices must comply with the European standard EN 16931-1:2017, in UBL or UN/CEFACT CII XML format, and must be sent over the Peppol network. Companies with a low invoicing volume can use the manual forms on MyGuichet.lu instead.
The real turning point: B2B becomes mandatory too
This is where things change for most Luxembourg companies. On 17 July 2026, the government approved a bill extending the obligation to domestic commercial transactions between companies established in Luxembourg. It comes with a draft grand-ducal regulation setting out the common delivery network, based on Peppol, along with alternative technical solutions. In practice, the obligation will no longer be triggered only by selling to the State, but by any B2B relationship between two Luxembourg companies. A self-employed professional who works only with private Luxembourg clients, and who until now assumed e-invoicing would never apply to them, therefore also falls within the scope of the text.
The dates to mark in your diary
The bill sets three separate deadlines, depending on whether invoices are received or issued, and on company size.
| Date | Obligation | Companies concerned |
|---|---|---|
| 1 January 2028 | Be able to receive compliant electronic invoices | All companies |
| 1 July 2028 | Issue B2B invoices in electronic format | Large and medium-sized companies |
| 1 January 2029 | Issue B2B invoices in electronic format | Small and micro-enterprises |
The ability to receive compliant invoices comes first, from January 2028, for everyone at the same time. The obligation to issue invoices then applies to large and medium-sized companies six months later, and to small and micro-enterprises six months after that. This sequencing gives the smallest businesses a little breathing room, but it also narrows the window for preparing calmly rather than in a rush.
What business leaders need to put in place now
Between the 17 July 2026 announcement and the first deadlines in 2028, just under eighteen usable months remain. According to the Chambre de Commerce (Chamber of Commerce), several workstreams should be started without waiting for the final texts to be published:
- Check whether the current invoicing or accounting software is already compatible with the Peppol network, or whether it needs an update, an add-on module or a change of solution.
- Plan the IT budget for this compliance work, allowing for the usual lead times for implementation and for training accounting teams.
- Start familiarising finance teams now with the structured UBL or UN/CEFACT CII XML formats, which will eventually replace the simple PDF sent by email.
- Do not wait until 2027 to get started, because all SMEs and self-employed professionals in the country will have to become compliant within the same eighteen-month window, which raises fears of a bottleneck among service providers and integrators as the deadlines approach.
The 70% subsidy not to miss
To soften the impact of this shift, the House of Entrepreneurship offers the SME Packages - Digital programme, which covers 70% of software compliance projects related to e-invoicing, for projects costing between 3,000 and 25,000 euros excl. VAT. An SME that invests 10,000 euros in adapting its invoicing software could therefore have 7,000 euros covered, provided it starts the process before the rush expected in 2027 and 2028, when demand for this type of support is likely to be concentrated over a few months. Interested companies can get in touch directly at [email protected] to assess whether their project is eligible.
The text approved on 17 July 2026 still has to complete the legislative process before final adoption, but professional sources already present the timeline announced by the government as firm. For Luxembourg business leaders, the question is therefore no longer whether B2B e-invoicing will apply to them, but whether they will have planned the software change, the budget and staff training before the obligation takes effect.
