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Tracker · 2028

E-invoicing in Luxembourg: the 2028 rules (bill 8815)

Luxembourg bill no. 8815, filed on 30 July 2026, would make business-to-business e-invoicing mandatory in stages. In-scope businesses would have to be able to receive structured e-invoices from 1 January 2028. Larger businesses would have to issue them from 1 July 2028, and all others from 1 January 2029. The bill is still before Parliament, so these dates can change.

Published: · Last updated:

Maintained by Laurent Tousch, founder of 20 More, and updated whenever the bill moves.

Status of bill 8815

Filed 30 July 2026 and referred to Parliament’s Finance Committee. Not yet voted.

Sources: Chambre des Députés — dossier 8815

When does e-invoicing become mandatory in Luxembourg?

As drafted, bill 8815 sets three dates for domestic business-to-business invoices between businesses established in Luxembourg. They apply only if Parliament passes the bill in this form.

ObligationWhoFrom (as drafted)
Receive structured e-invoicesAll in-scope businesses1 January 2028
Issue structured e-invoicesLarger businesses (see thresholds below)1 July 2028
Issue structured e-invoicesAll other in-scope businesses1 January 2029

Sources: Chambre des Députés — dossier 8815 · Paperjam — B2B e-invoicing obligations planned from 2028

Which businesses count as larger under the bill?

The earlier issuing date applies to businesses that exceed two of three thresholds on their 2026 figures: a balance sheet total of €7.5 million, net turnover of €15 million, and 50 employees. Businesses below that must issue e-invoices from 1 January 2029. All in-scope businesses must be able to receive them from 1 January 2028, whatever their size.

Sources: Chambre des Députés — dossier 8815 · Paperjam — B2B e-invoicing obligations planned from 2028

What counts as a structured e-invoice?

A structured e-invoice is a machine-readable invoice that follows the European standard EN 16931, not a PDF sent by email. The bill relies on the Peppol network to exchange them, as Luxembourg already does for invoices to the public sector. According to the European Commission, more than 1,400 private-sector bodies in Luxembourg already receive e-invoices via Peppol.

Sources: European Commission — eInvoicing in Luxembourg

What about Belgium, France and Germany?

Luxembourg businesses that trade across the border meet these regimes first, because they already apply.

CountryStatusWhat applies
BelgiumIn forceSince 1 January 2026, VAT-registered businesses exchange structured e-invoices via Peppol. Fines of €1,500, then €3,000, then €5,000.
FranceIn forceSince 1 September 2026, all companies must be able to receive e-invoices; large and mid-size companies issue them. SMEs issue from 1 September 2027.
GermanyIn forceReceiving since 1 January 2025. Issuing from 1 January 2027 above €800,000 turnover, and for all businesses from 1 January 2028.
LuxembourgBill pendingReceiving from 1 January 2028; issuing from 1 July 2028 or 1 January 2029, as drafted in bill 8815.

Sources: FPS Finance (Belgium) — structured e-invoices compulsory from 2026 · economie.gouv.fr — facturation électronique · Bundesfinanzministerium — FAQ E-Rechnung · Chambre des Députés — dossier 8815

The dates on one line
202520262027202820292030Tracker updatedBE1 Jan 2026: send and receivesend and receiveFR1 Sept 2026: all receive, large and mid-size issueall receive, large and mid-size issue1 Sept 2027: SMEs issueSMEs issueDE1 Jan 2025: receivereceive1 Jan 2027: larger firms issuelarger firms issue1 Jan 2028: everyone issueseveryone issuesLU1 Jan 2028: receivereceive1 Jul 2028: larger firms issuelarger firms issue1 Jan 2029: everyone issueseveryone issues

Luxembourg: bill 8815 as drafted

Which rules hit me?

For a business established in Luxembourg. Tick where your customers or suppliers are.

I trade with businesses in
Under bill 8815, my business is

What applies to you in Luxembourg (as drafted)

  • 1 January 2028: Receive structured e-invoices (All in-scope businesses)
  • 1 July 2028: Issue structured e-invoices (Larger businesses)
  • 1 January 2029: Issue structured e-invoices (All other in-scope businesses)

What your counterparties already follow: expect them to ask for e-invoices

  • Belgium: Since 1 January 2026, VAT-registered businesses exchange structured e-invoices via Peppol. Fines of €1,500, then €3,000, then €5,000.
  • France: Since 1 September 2026, all companies must be able to receive e-invoices; large and mid-size companies issue them. SMEs issue from 1 September 2027.

How do I get ready?

  1. 1Clean your supplier and customer master data: valid VAT numbers, no duplicate records, correct bank details.
  2. 2Find out which of your counterparties are already on Peppol, starting with Belgian and French ones.
  3. 3Ask your accounting or ERP provider how it sends and receives Peppol invoices, and by when.
  4. 4Choose a Peppol access point, or confirm the one your software provider uses.
  5. 5Map your invoice data to EN 16931: which fields you have, which are missing.
  6. 6Test with a few counterparties well before your deadline.

Step 1 is the one most firms underestimate. Check up to 500 suppliers free — nothing leaves your browser except VAT numbers.

Run the free supplier file health check

Changelog

  1. Tracker published. Bill 8815 is with the Finance Committee; no vote yet.

  2. Bill 8815 filed at the Chambre des Députés.

Frequently asked questions

Is e-invoicing mandatory in Luxembourg today?

For invoices to the public sector, yes. For invoices between businesses, not yet: bill 8815 would make it mandatory from 2028, but it has not been voted.

Is a PDF invoice an e-invoice?

No. A structured e-invoice follows the EN 16931 standard and can be processed by software without anyone retyping it. A PDF is an image of an invoice.

Do small businesses have to issue e-invoices in 2028?

Not as drafted. Businesses below the thresholds would have to be able to receive e-invoices from 1 January 2028, but would only have to issue them from 1 January 2029.

I invoice Belgian clients. Does this affect me now?

Belgium’s obligation, in force since 1 January 2026, applies between Belgian VAT-registered businesses. Whether it applies to your invoices depends on your Belgian VAT status; ask your adviser.

Where can I follow the bill?

On the Chambre des Députés website, under dossier 8815. We update this page when the bill moves.

Sources

General information, not legal or tax advice. The Luxembourg dates come from a bill and may change before it is voted.