Luxembourg

Luxembourg has run Peppol-based e-invoicing for public procurement since the Law of 16 May 2019, and every supplier to a public body has had to invoice electronically since 18 March 2023. Rather than building a national platform, Luxembourg chose Peppol as the mandatory channel. On 17 July 2026, the Government Council approved a draft law to extend mandatory e-invoicing to domestic B2B transactions.

It builds on the same Peppol infrastructure and aligns with the EU's VAT in the Digital Age rules. The bill has been tabled in Parliament but is not yet in force. The draft does not introduce domestic real-time reporting to the tax authority. The EU-wide cross-border digital reporting requirement under ViDA is separate and scheduled for 1 July 2030.

Today, the mandate covers suppliers to Luxembourg public bodies, regardless of size or origin. B2B invoicing between private companies remains voluntary, although many businesses already use Peppol for efficiency. Under the draft law, the new rules would apply to domestic B2B supplies between taxable persons established in Luxembourg.

Every business would need to be able to receive e-invoices from 1 January 2028, while the obligation to issue them would phase in from mid-2028 for large and medium businesses and from 2029 for small ones. VAT-exempt financial, fund management and insurance services are reportedly excluded, and B2C and cross-border supplies are outside scope.

For B2G, suppliers must send structured electronic invoices to public bodies through Peppol. The invoice must follow the European standard EN 16931, typically delivered as Peppol BIS Billing 3.0. A PDF emailed to a public body does not satisfy this requirement. The draft B2B law follows the same approach: structured EN 16931 invoices exchanged over Peppol. It focuses on invoice exchange and does not add domestic real-time reporting to the tax authority.

Businesses should plan for receiving and processing structured invoices automatically as well as issuing them, and connect their ERP or accounting system to a Peppol access point. No digital signature or tax authority pre-approval requirement forms part of the current B2G regime. Businesses should also validate invoices against Peppol business rules before sending.

Luxembourg uses a decentralised Peppol four-corner model. Suppliers send invoices through a Peppol access point, and the buyer's access point delivers them. There is no central government clearance platform. The standard is EN 16931, implemented through Peppol BIS Billing 3.0 in UBL.

The Ministry for Digitalisation publishes a list of public bodies reachable via Peppol, and a national e-invoicing information portal provides guidance on the legal framework and technical options. The framework is the same in principle for B2G today and the proposed B2B extension. Luxembourg's approach is closer to that of neighbouring countries that adopted Peppol-based mandates than to national portal or clearance models.

Luxembourg's rules centre on Peppol, which is where HubBroker's Peppol e-invoicing connectivity fits. We can connect your ERP to Peppol, generate EN 16931-based Peppol BIS invoices from your ERP data and validate them before sending.

For the proposed B2B receive obligation, we deliver inbound supplier invoices straight into your ERP, and Intelligent Document Processing converts remaining PDF invoices into structured data. Because Luxembourg's B2B rules are still in draft, you can start with B2G invoicing today and scale the same integration as the law progresses, alongside other countries on one platform.