Luxembourg’s Government has approved a draft law that would introduce mandatory B2B electronic invoicing and designate the Peppol network as the standard platform for exchanging electronic invoices between businesses.
The proposal builds on the country’s existing B2G e-invoicing framework and establishes a phased implementation of the new B2B requirements.
Peppol to Become the Standard Network
Under the draft legislation, businesses subject to the new rules will exchange electronic invoices through the Peppol network.
Peppol provides a standardised framework for the secure exchange of structured electronic invoices between organisations using different accounting and ERP systems. The network is already used by several European countries as part of their digital invoicing frameworks.
Proposed Rollout
The draft law provides for a phased implementation:
- 1 January 2028 – Businesses must be able to receive electronic invoices.
- 1 July 2028 – Large and medium-sized businesses must issue electronic invoices.
- 1 January 2029 – The obligation to issue electronic invoices extends to all remaining businesses, including SMEs.
Expected Impact
The introduction of Peppol-based B2B e-invoicing is expected to support more efficient invoice processing, greater standardisation of business-to-business invoicing, fewer manual errors and lower administrative costs.
The proposal will now progress through Luxembourg’s legislative process before the new requirements can take effect.
If adopted, Luxembourg will join the growing number of European countries using Peppol as the foundation for mandatory B2B electronic invoicing.