Submission of a draft law on e-invoicing between businesses

On 30 July 2026, the Minister of Finance, Gilles Roth, submitted a draft law aimed at extending the electronic invoicing obligation, currently applicable to public procurement and concession contracts, to domestic commercial transactions between companies established in Luxembourg.

This is Draft Law No. 8815, amending:
1° the Law of 16 May 2019 on electronic invoicing in the context of public procurement and concession contracts;
2° the amended Law of 12 February 1979 on value-added tax, for the transposition of Article 1 of Council Directive (EU) 2025/516 of 11 March 2025, amending Directive 2006/112/EC with regard to VAT rules adapted to the digital age.

This draft law was approved by the Government Council at its meeting of 17 July 2026.

As proposed, the draft law provides in particular for:

  • From 1 January 2028, for all Luxembourg companies: an obligation to receive and process electronic invoices;
  • From 1 July 2028 for large and medium-sized Luxembourg companies, and from 1 January 2029 for all companies: an obligation to issue and transmit electronic invoices;
  • The reuse of the Peppol common delivery network, already used in the context of public procurement;
  • Under certain conditions, the provision to companies of alternative technical solutions for issuing and transmitting invoices, similar to those already existing in the context of public procurement, and, for reception, a new type of alternative technical solution.
     

This draft law aims in particular to establish a framework that prepares Luxembourg companies in a timely and appropriate manner for the obligations of the EU’s ViDA Directive (VAT in the Digital Age), in force since 14 April 2025. This directive provides that, for all cross-border transactions, from the deadline of 1 July 2030, all EU companies will be required to:

  1. Issue only electronic invoices;
  2. Receive and process any electronic invoice;
  3. Comply with their declarative obligations, i.e., report VAT data digitally in real time or near real time, based on the content of the transmitted electronic invoices.
     

We will keep you informed, via the news on this web portal, of any significant changes to the provisions of this draft law.
 

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