VAT registration or trading alone, without a fixed establishment, usually keeps you outside Luxembourg's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

With no establishment and no registration or trade in Luxembourg, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Luxembourg.

Luxembourg has no adopted domestic B2B mandate yet, but bill PL 8815 proposes receiving from 1 January 2028 and issuing from mid-2028/2029, and ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.

No domestic B2B e-invoicing mandate applies in Luxembourg at present, but B2G e-invoicing has been mandatory since 2022–23. Keep an eye on bill 8815 (a draft 2028–29 B2B phase-in) and the 2030 ViDA date.