Legislation for light-touch B2B electronic invoices requirements and ViDA
Luxembourg is to complete draft legislation in the next years for an update to its existing structured e-invoicing obligations. This is likely to be a phased introduction, similar to neighbouring Belgium and France. It is likely to follow a a 5-corner e-invoicing model, operating with Peppol.
This will be synchronised with the ViDA Digital Reporting Requirements, set to come into effect from July 2030.
Currently the 2019 law for e-invoicing only covers B2G transactions, and is a transposition of the EU’s Directive 2014/55/EU. It covers sending and receiving e-invoicing with all public sector bodies, i.e. also central authorities, regional authorities & local authorities. It is based on Peppol BIS Biling 3.0, with the Peppol eDelivery Network (Luxembourg Govt IT Centre end point) operating as the delivery system.
Luxembourg SAF-T also operates an on-demand.
