E-invoicing in Luxembourg: Peppol today, mandatory between businesses from 2028

Invoices to the Luxembourg public sector have been structured e-invoices sent through Peppol since 2023. Bill 8815 extends the rule to invoices between Luxembourg businesses: receiving from 2028, issuing by 1 July 2028 for large companies and 1 January 2029 for the others. Here is what changes and how to prepare.

An e-invoice is not a PDF sent by e-mail. It is a structured file, usually XML in the European standard EN 16931, that the customer’s software can read without anyone typing it in again. In Luxembourg such invoices are already compulsory for sales to the public sector, and a bill filed in Parliament in July 2026 extends them to sales between Luxembourg businesses. If you invoice other companies in Luxembourg, this concerns you within the next two years.

What is already mandatory: invoices to the public sector

Since the law of 16 May 2019, amended in December 2021, every supplier of the Luxembourg State, the municipalities and other public bodies must send structured e-invoices. The obligation was phased in by company size and has applied to all suppliers, including small and newly created businesses, since 18 March 2023. The invoices travel through the Peppol network; for occasional invoices, the State also lets suppliers create them online in MyGuichet.lu.

The timetable for invoices between businesses

Bill 8815 was filed in the Chamber of Deputies on 30 July 2026, with Laurent Mosar as rapporteur. According to the Chamber’s summary of the bill:

• From 2028, businesses must progressively be able to receive and process structured e-invoices.
• Large companies must issue e-invoices from 1 July 2028 at the latest.
• Smaller companies must issue them from 1 January 2029.

The bill still has to be examined and voted, so the dates and details can change. The bill defines large companies with balance-sheet, turnover and staff thresholds: ask your accountant which date applies to you.

Which invoices the B2B rule covers

• Invoices between a supplier and a customer that are both established in Luxembourg, for sales subject to Luxembourg VAT that require an invoice.
• Sales to private customers are not covered.
• Cross-border sales follow the EU rules described below, not this domestic rule.
• Some VAT-exempt activities, notably in finance and insurance, are expected to be left out. Check the final text for your activity, and for special schemes such as the small-business VAT exemption.

What counts as an e-invoice

• A structured file that follows EN 16931, in practice Peppol BIS Billing 3.0 (UBL XML).
• A PDF, a Word or an Excel invoice alone will no longer be enough for covered invoices. You can still add a PDF for people to read, next to the structured file.
• The structured file is the invoice: keep it, with its delivery proof, for the legal retention period of ten years.
• The mandatory details do not change: number, dates, VAT numbers, VAT rates and amounts, as in our Luxembourg invoice checklist.

How to send and receive through Peppol

• Peppol works like e-mail between access points: your access point delivers the invoice to your customer’s access point, which passes it to the customer’s software.
• You need an account with a Peppol access point, directly or through your invoicing or accounting software. Your company is then registered with its Peppol identifier, usually based on its VAT number.
• Before sending, your software checks that the customer can receive on Peppol; the network then reports whether the invoice was delivered or refused.
• Receiving matters as much as sending: from 2028 your suppliers will send you structured invoices too, so decide who checks them and how they reach your accounting.

Cross-border sales: the EU rules from 2030

The EU reform “VAT in the Digital Age” (Directive (EU) 2025/516) makes structured e-invoices in the EN 16931 standard compulsory for business sales between EU countries from 1 July 2030, together with digital reporting of those sales to the tax authorities. It also lets each country impose e-invoicing at home without asking the EU first, which is what Luxembourg, Belgium and France are doing. If you sell to Belgian customers, Belgium already requires Peppol e-invoices between its businesses since 1 January 2026: see our Belgian e-invoicing guide. For VAT on EU sales, see the reverse charge.

A checklist to start now

• List the customers you invoice in Luxembourg and abroad, and which of them are businesses or public bodies.
• Ask your invoicing software whether it creates Peppol BIS Billing 3.0 invoices and sends them through an access point, not only a PDF.
• Check your company details and your customers’ VAT numbers: Peppol identifies companies by them.
• Plan the receiving side with your accountant: from 2028 your supplier invoices arrive as structured files.
• Test with one public-sector or Belgian customer before the deadline, and keep both the file and the delivery status.

How Tavalle helps

Every finalized Tavalle invoice and credit note can be downloaded as a Peppol BIS Billing 3.0 file (EN 16931), with seller and buyer identified from their VAT numbers. With your company’s own Peppol access-point account, Tavalle sends it, checks first that the customer can receive on Peppol, and follows the delivery: in transit, sent or refused, with the reason. Your incoming e-invoices arrive in that access-point account, and you can keep supplier invoices with their files in Tavalle. See invoicing and VAT and the ERP software for SMEs in Luxembourg.

Sources: Chamber of Deputies, bill 8815, Directive (EU) 2025/516.

This guide is general information, not legal or tax advice. Bill 8815 is still in Parliament: check the voted text and ask your accountant before relying on the dates.