Luxembourg has approved a draft law extending mandatory electronic invoicing to domestic B2B transactions, with phased implementation from 1 January 2028. The law will require all businesses to receive electronic invoices by 1 January 2028, large and medium enterprises to issue them by 1 July 2028, and all remaining firms by 1 January 2029.
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RTC Suite · 5 days ago
Luxembourg has formalised mandatory B2B e-invoicing via the Peppol network, with phased implementation from 1 January 2028 for receipt and 1 July 2028 for large and medium issuers. The law, signed on 17 July 2026, removes the previous optionality for private trade and aligns with the existing public procurement regime.
SharedServicesLink · 7 days ago
Luxembourg has approved a draft law extending mandatory electronic invoicing to domestic B2B transactions between businesses established in Luxembourg. The law will be phased in from 1 January 2028 to 1 January 2029, with a technical framework based on the Peppol network.
LinkedIn Article by e-Invoice.app · 8 days ago
Luxembourg extends its e-invoicing obligation from public contracts to domestic business-to-business transactions. The Council of Government approved a draft law on 17 July 2026, transposing EU Directive 2025/516. A single interoperable network will be established, but start dates and technical details remain to be defined.
VatCalc · 11 days ago
Luxembourg has introduced an 8% reduced VAT rate for the construction of affordable rental housing, down from the standard 17%. The relief applies to qualifying developments that meet conditions on property size, sale price, rental levels and tenant income. The measure is part of a broader housing package announced for 2026.
SAFT Validator · 4 months ago
The article outlines five frequent validation failures for Luxembourg’s FAIA files, including missing version identifiers, incorrect VAT codes, absent master data references, improper decimal precision, and wrong date formats. It provides practical steps to correct each issue and a checklist to ensure compliance before submission.
Saft Validator · 4 months ago
This guide details the Standard Audit File for Taxation (SAF‑T) structure, outlining its four main sections—Header, MasterFiles, GeneralLedgerEntries, and SourceDocuments—and the reference data tables required for compliance. It explains how each transaction must link back to MasterFiles and highlights common validation errors, with specific reference to Luxembourg’s FAIA variant and its tax rates.
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Key Takeaways
From 1 January 2028, all businesses in Luxembourg must be able to receive electronic invoices.
From 1 July 2028, large and medium-sized businesses in Luxembourg must issue electronic invoices.
From 1 January 2029, the issuance obligation extends to all remaining businesses, including smaller enterprises, in Luxembourg.
The draft law will rely on the Peppol network for interoperable and secure exchange of structured invoices in Luxembourg.
The draft law transposes Article 1 of Council Directive (EU) 2025/516, part of the EU VAT in the Digital Age initiative.
Primary source
Read the full article at SNIThis summary was published on VATfaqs.com on 29 July 2026. It relates to VAT developments in Luxembourg. The original source is SNI.
