Luxembourg tax news
AskColm has 15 articles tagged Luxembourg, drawn from over 130 tax sources. The most recent is dated 1 October 2026.
Showing the latest 15.
Luxembourg Simplifies Pillar Two
Luxembourg has proposed amendments to its Pillar Two legislation to implement the OECD's new side-by-side solution, along with a range of new safe harbours and simplification measures.
Luxembourg Proposes Mandatory Domestic B2B E-Invoicing
Luxembourg has put forward a legislative proposal to introduce mandatory domestic B2B e-invoicing. If enacted, the measure would require businesses to issue and receive structured electronic invoices for domestic transactions, with a phased rollout planned to ease implementation. The proposal…
Luxembourg 2028 B2B e-invoicing Bill; Peppol confirmed
Luxembourg has introduced a B2B e-invoicing bill targeting a 2028 rollout, with Peppol confirmed as the underlying framework. The legislation establishes mandatory structured electronic invoicing between businesses, aligning Luxembourg with broader EU e-invoicing trends following the ViDA initiative. Peppol's adoption…
Luxembourg Submits First-Stage ViDA VAT Bill Covering Platforms, OSS and Call-Off Stock
Luxembourg has submitted the first stage of its VAT in the Digital Age (ViDA) implementation bill, covering three key areas: platform economy rules imposing deemed supplier obligations on digital platforms, expansions to the One-Stop Shop (OSS) registration system, and changes…
Luxembourg Proposes Mandatory B2B E-Invoicing from 2028
Luxembourg has proposed a mandatory B2B e-invoicing regime set to launch in 2028, based on the PEPPOL framework. The initiative aims to modernise VAT reporting, reduce fraud, and align Luxembourg with broader EU digital reporting requirements. Businesses trading in Luxembourg…
Luxembourg VAT Guide: Rates, FAIA, IOSS and Intrastat
A comprehensive VAT guide for Luxembourg has been published covering key compliance areas including applicable VAT rates, the FAIA (Fichier Audit Informatisé AED) electronic audit file requirement, the Import One-Stop Shop (IOSS) scheme for e-commerce, and Intrastat reporting obligations for…
Luxembourg: Bill introduces mandatory B2B e-invoicing under ViDA
Luxembourg has introduced a bill to implement mandatory B2B e-invoicing as part of the EU's VAT in the Digital Age (ViDA) initiative. The legislation would require businesses operating in Luxembourg to issue and receive structured electronic invoices for domestic B2B…
Luxembourg Introduces Mandatory B2B E-Invoicing Regime from 2028 – Law submitted to Parliament
Luxembourg has submitted draft law 8815 to Parliament introducing a mandatory B2B e-invoicing regime set to take effect from 2028. The legislation marks a significant shift in Luxembourg's VAT compliance framework, aligning the country with broader EU e-invoicing trends. Once…
Luxembourg B2B E-Invoicing Mandate: Peppol Rules, Timeline & Compliance Guide
Luxembourg is introducing a mandatory B2B e-invoicing regime based on the Peppol framework. The mandate establishes structured electronic invoicing requirements for business-to-business transactions, with specific timelines for compliance and technical standards aligned with Peppol's four-corner model. The guide covers implementation…
Luxembourg will introduce mandatory electronic invoicing from 2028
Luxembourg is set to introduce mandatory electronic invoicing starting in 2028, marking a significant shift in the country's invoicing requirements for businesses. The mandate will require companies operating in Luxembourg to adopt e-invoicing systems to comply with the new regulatory…
Luxembourg Approves Draft Law to Extend E-Invoicing to Domestic B2B Transactions
Luxembourg has approved a draft law extending mandatory e-invoicing to domestic business-to-business transactions. This legislative development marks a significant expansion of the country's digital invoicing framework beyond cross-border requirements, aligning Luxembourg with broader EU efforts to modernise VAT compliance and…
Luxembourg Moves to Extend Mandatory E-Invoicing to Domestic B2B
Luxembourg is advancing legislation to extend mandatory e-invoicing requirements to domestic B2B transactions. The move aligns Luxembourg with broader EU trends toward structured digital invoicing and real-time reporting. The proposed extension would require businesses operating domestically to issue and receive…
Luxembourg Formalises Mandatory B2B E-Invoicing over a Peppol Four-Corner Network
Luxembourg has formally legislated mandatory B2B e-invoicing using the Peppol four-corner network model. The regulation establishes a structured framework requiring businesses to exchange electronic invoices through accredited Peppol access points, aligning Luxembourg with broader EU digital reporting initiatives. The mandate…
Luxembourg moves towards mandatory B2B e-invoicing
Luxembourg has announced plans to introduce mandatory B2B e-invoicing, with implementation targeted for 2028. The move aligns Luxembourg with the broader EU trend of adopting structured digital invoicing to combat VAT fraud and improve tax compliance. Businesses operating in Luxembourg…
ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Judgment – Directors’ Joint & Several VAT Liability & the Right to an Effective Remedy
The ECJ has issued its judgment in Case C-158/25 (AEDT v Luxembourg), addressing whether company directors can challenge VAT assessments for which they are held jointly and severally liable without having first received prior notification of those assessments. The case…