Luxembourg approves draft law for mandatory B2B e-invoicing

On July 17, 2026, Luxembourg Government Council has approved a draft law extending mandatory electronic invoicing to domestic B2B transactions between businesses established in Luxembourg.

Subject to parliamentary approval, the phased implementation timetable is as follows:

• January 1, 2028: Mandatory receipt of electronic invoices for all businesses
• July 1, 2028: Mandatory issuance of electronic invoices for large and medium sized businesses
• January 1, 2029: Extension of the mandatory is…