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E-Invoicing in Luxembourg

Last update: 2026, September 1

Summary

B2G

Mandatory

E-invoicing is mandatory for all transactions via the Peppol network in Peppol BIS 3.0 format.

B2B

Will become mandatory soon

E-invoicing is currently allowed but requires the agreement of both parties.

It will become mandatory in 2028-2029 (reception first, emission in two phases 6 & 12 months later) through the Peppol network

What the Law Says

B2G E-Invoicing

B2G e-invoicing was introduced through a 2019 law [↗︎] governing e-invoicing in public procurement and concession contracts.

It became mandatory for all B2G transactions with public administrations in Luxembourg between 2022 and 2023, following a three-phase rollout that prioritized larger companies before extending the requirement to smaller businesses.

Suppliers are required to transmit invoices via the Peppol network using the Peppol BIS 3.0 format.

Alternatively, companies without a Peppol solution can submit invoices manually through the public portal Guichet.lu [↗︎]. On this portal, they can either upload invoices in Peppol BIS 3.0 or XRechnung 3.0 formats, or manually enter all invoice data to generate the invoice directly within the system.

Invoices must be archived for 7 years in most cases.

B2B E-Invoicing

Following the adoption of a draft law regarding mandatory e-invoicing [↗︎] by Luxembourg’s government on July 17, 2026, B2B e-invoicing should become mandatory in the country in the near future:

January 1, 2028 – mandatory reception: All taxable businesses established in Luxembourg must be capable of receiving structured electronic invoices.

July 1, 2028 – mandatory issuance, phase 1: Large and medium-sized enterprises must begin issuing structured e-invoices for domestic B2B transactions.

January 1, 2029 – mandatory issuance, phase 2: The issuance mandate extends to all remaining businesses, including small enterprises, micro-enterprises, and sole traders.

The targeted model is a decentralized Peppol 4-corner model, as is already used for the existing B2G mandate.

Further details, such as dates, scope, and technical standards will be reviewed and finalized before the obligation enters into force.

In the meantime, businesses can still transmit B2B invoices in the following ways:

Paper-based invoices
PDF invoices with e-signature or complete audit trail
Electronic invoices via EDI

Invoices must be archived for 10 years in most cases.

Timeline

B2G E-Invoicing Mandate - Large companies

B2G e-invoicing is mandatory for large companies for all transactions with public administrations.

B2G E-Invoicing Mandate - Medium companies

B2G e-invoicing is mandatory for medium-sized companies for all transactions with public administrations.

B2G E-Invoicing Mandate - All companies

B2G e-invoicing is mandatory for all transactions with public administrations, no matter the company size

B2B E-Invoicing - Mandatory reception

All Luxembourg businesses must be able to receive B2B electronic invoices.

B2B E-Invoicing - Mandatory emission (Phase 1)

Large and medium-sized Luxembourg companies must send electronic B2B invoices

B2B E-Invoicing - Mandatory emission (Phase 2)

All Luxembourg companies must send electronic B2B invoices

May 18, 2022

October 18, 2022

March 18, 2023

January 1, 2028

July 1, 2028

January 1, 2029

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Technical Details (B2G)

Technical guidance and specifications about e-invoicing in B2G Luxembourg are available on the official e-invoicing website of the government [↗︎].

Electronic invoicing through the Peppol Network

The official electronic invoicing method in Luxembourg revolves around the Peppol network and the Peppol BIS 3.0 format, which is compliant with the European Norm (EN) 16931.

It is also possible to exchange XRechnung 3.0 invoices via Peppol, but they must be manually adjusted to include the Peppol identifiers of both the sender and the recipient in order to enable transmission through the network, as specified in the official FAQ [↗︎].

The list of public administrations [↗︎] capable of receiving invoices through Peppol, along with their identifiers, is regularly updated and currently includes nearly 800 entities.

Manual submission through Guichet.lu

For smaller companies not equipped with a Peppol solution, manual submission remains another authorized option, through a public online portal available at Guichet.lu [↗︎].

This portal allows companies to submit their invoices two different ways:

Manual input of invoice data into a form, and the portal generates the electronic invoice himself
Manual upload of a valid electronic invoice, either in Peppol BIS 3.0 or XRechnung 3.0 format

Technical Details (B2B)

B2B e-invoicing should become mandatory in Luxembourg starting from 2028, and will require businesses to exchange all B2B invoices electronically through the Peppol network.

All companies will have to use Peppol access points to ensure full interoperability across the country and internationally, allowing any Luxemburgish business to send electronic invoices to any other business in the country seamlessly.

The law is currently in draft stage, more details should be shared soon.

The Invoicing Hub Word

Luxembourg

Luxembourg has generally taken a cautious approach to e-invoicing mandates. While many European countries introduced B2G e-invoicing requirements earlier, Luxembourg only completed the rollout of its nationwide B2G mandate in 2022–2023 through a phased implementation.

As anticipated, the forthcoming application of the ViDA directive in 2030 (introducing mandatory cross-border e-invoicing across the European Union) created a natural opportunity for Luxembourg to extend e-invoicing requirements to domestic B2B transactions.

It is therefore no surprise that Luxembourg announced it will introduce mandatory B2B e-invoicing in 2028-2029, following a pragmatic and business-friendly approach, avoiding aggressive timelines and prioritizing ease of adoption. This is reflected in its decision to base its national e-invoicing framework on the widely adopted Peppol network and the EN 16931 standard.

This decision is in line with several European countries that have already announced or even implemented such plans as part of their broader digitalization strategies, such as Luxembourg’s closest neighbours and economic partners, Belgium & the Netherlands.

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