Luxembourg has proposed a phased B2B e-invoicing mandate starting in 2028. Bill 8815 would require businesses to receive and issue structured e-invoices through a common Peppol-based delivery network.
Luxembourg has had mandatory B2G e-invoicing since 2021 and has been unusually good at it — Peppol volumes went from under a hundred invoices in 2021 to roughly 1.4 million in 2024, which for a country of that size puts it among the European leaders.
What it did not have was a B2B mandate. As recently as January 2026 the Chamber of Commerce was describing the extension as "expected in the coming years", with no dates.
That changed over the summer. On 17 July 2026 the Council of Government approved a draft law, and on 30 July it was formally tabled in the Chamber of Deputies as bill 8815.
All businesses must be able to receive electronic invoices.
Issuing becomes mandatory for large and medium-sized businesses.
Issuing extends to all remaining businesses.
The pattern will look familiar: receive first, for everyone, then issue in size order. It is the same shape France used, and the same shape Germany is using.
This is the part worth paying attention to. Alongside the bill, the government endorsed a draft Grand-Ducal Regulation establishing a common delivery network for e-invoices, built on the Peppol network and EN 16931 (Peppol BIS Billing 3.0) in a four-corner model.
The established global standard.
Peppol BIS Billing 3.0 syntax.
Decentralized, interoperable routing.
The stated objective is to stop issuers and recipients being forced to deploy separate, non-interoperable technical solutions. For anyone already connected to Peppol, that is close to the best possible outcome. Luxembourg B2B will run on the same rails as Belgian B2B and Luxembourg B2G.
Bill 8815 does two things at once. It amends the 2019 law on e-invoicing in public procurement and concession contracts, and it amends the 1979 VAT law in order to transpose Article 1 of Directive (EU) 2025/516 — the VAT in the Digital Age package. That matters for how you read the dates. These are not a standalone national initiative that might quietly disappear; they are a member state moving its domestic regime into line with a directive that is already adopted.
This is a bill, not a law. Its status in the Chamber is "tabled". It sits with the Finance Committee and has not been voted. The dates and the scope can still change before enactment. So: plan against 2028, but describe it as proposed. Anyone telling you Luxembourg "has confirmed" these dates is ahead of the text.
If you have a Luxembourg entity, there is nothing urgent — 2028 is two budget cycles away. But two things are worth doing cheaply this year:
If your Luxembourg entity invoices the public sector, you are. If not, getting a participant identifier now costs nothing and removes the receiving question entirely.
All three are Peppol-based or Peppol-reachable. A company that builds each country separately pays three times for one integration.
Luxembourg subsidises eligible e-invoicing implementation projects between EUR 3,000 and 25,000 at 70%. That is a meaningful discount for doing the work early rather than in 2027.
As a certified Peppol access point we already carry Luxembourg B2G traffic. When the B2B obligation arrives, it is the same connection — which is rather the point of the model Luxembourg has chosen.
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