Luxembourg approves a draft law extending mandatory e-invoicing to domestic B2B
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- 🇱🇺 Luxembourg
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Proposed
- Impact
- Watch
- Announced
- 17 July 2026
- Authority
- Gouvernement du Grand-Duché de Luxembourg
- Verified
- Fetched from official source · high confidence
Businesses established in Luxembourg trading with each other. Scope and phasing are not yet public — the bill had not been filed with the Chambre des Députés at the date of the communiqué.
No action — monitoring only. Watch for the projet de loi to be filed with the Chambre des Députés, which will publish the scope and phased dates.
The Luxembourg Council of Government approved on 17 July 2026 a draft law amending the law of 16 May 2019 on electronic invoicing in public procurement and concession contracts, and the amended VAT law of 12 February 1979, in order to transpose Article 1 of Council Directive (EU) 2025/516. No projet de loi number has been assigned; the bill had not yet been filed with the Chambre des Députés at the date of the communiqué.
What changed in detail
The Luxembourg Council of Government approved on 17 July 2026 a draft law amending two instruments: the law of 16 May 2019 on electronic invoicing in public procurement and concession contracts, and the amended VAT law of 12 February 1979. The stated purpose of the second amendment is to transpose Article 1 of Council Directive (EU) 2025/516 of 11 March 2025, which amends Directive 2006/112/EC for VAT in the digital age.
The communiqué states that the draft law extends the electronic invoicing obligation — today applicable only to public procurement and concession contracts — to domestic commercial transactions between businesses established in Luxembourg.
This is not law. No projet de loi number has been assigned, and the bill had not been filed with the Chambre des Députés at the date of the communiqué. The Council separately endorsed a draft grand-ducal regulation fixing the common delivery network and alternative technical solutions to be made available for electronic invoicing, taken in execution of the same bill.
What it means
The direction is settled; the dates are not. Advisory coverage is already circulating a phased timetable of 2028 and 2029 for receiving and then issuing. Those dates would sit in the draft law text, which is not yet public — the communiqué does not contain them, so they are not stated here.
The practical read is that Luxembourg is following the same shape as its neighbours: a public procurement mandate extended sideways into domestic B2B, on a common delivery network. Nothing to configure yet, but the filing of the bill is the event that will publish the scope and the dates, so that is the thing to watch rather than the regulation.
Proof
Le projet de loi vise à étendre l’obligation de facturation électronique, actuellement applicable dans le cadre des marchés publics et des contrats de concession, aux transactions commerciales nationales entre entreprises établies au Luxembourg.The draft law aims to extend the electronic invoicing obligation, currently applicable to public procurement and concession contracts, to domestic commercial transactions between businesses established in Luxembourg.
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