Luxembourg Confirms Peppol for B2B E-Invoicing

Luxembourg has confirmed Peppol as the network for its upcoming B2B e-invoicing mandate, providing businesses with further detail on how the new regime will operate.

The confirmation comes in a draft Grand-Ducal Regulation supporting Bill No. 8815, which was submitted to Luxembourg’s Chamber of Deputies on 30th July.

The original legislation required businesses to use a common network for transmitting and receiving structured electronic invoices, but did not name the network.

The new regulation confirms that network will be Peppol.

Luxembourg already uses Peppol for B2G e-invoicing and will now extend the infrastructure into domestic B2B transactions.

Under the proposed rollout:

• 1st January 2028: all businesses must be able to receive structured e-invoices
• 1st July 2028: large and medium-sized businesses must issue e-invoices
• 1st January 2029: issuance extends to smaller businesses

Invoices will need to comply with EN 16931, the European standard for electronic invoicing.

The regulation also provides temporary alternatives. Businesses will be able to receive invoices through a certified MyGuichet.lu business space, while alternative methods of issuing invoices are also planned.

Luxembourg's choice of Peppol adds to the growing use of the network for European B2B e-invoicing mandates, including Belgium, which made structured B2B e-invoicing mandatory from January 2026.

The legislation and regulation remain in draft, so requirements could still change ahead of implementation.