Luxembourg Reaches the Last Phase of the B2G E-invoicing Roll-Out

January 20, 2023

Beginning on March 18, 2023, more taxpayers in Luxembourg will be covered by the B2G e-invoicing obligation, as the law published in the country’s official journal stated on December 14, 2021.  According to the law, economic operators must issue and transmit electronic invoices when the supply is made to a public authority. The law has already been in force, and large and medium-sized economic operators are already covered by the e-invoicing obligation. 


The gradual implementation of the E-Invoicing system for B2G has been rolled-out in three stages: 

  • For large economic operators beginning May 18, 2022,
  • For medium-sized economic operators beginning October 18, 2022, and 
  • For small business operators and all other businesses beginning March 18, 2023.

Two out of the three stages of B2G e-invoicing implementation steps have already gone live. The remaining last step is expected to be implemented without any delay. 


Beginning March 18, 2023, small business operators will also be covered by the e-invoicing obligation. As a result, all economic operators must issue and submit e-invoices to Public Service Bodies beginningMarch 18, 2023, without any grace period. 

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Aleksandar Delić
Tax Researcher

Aleksandar is a Tax Research Analyst at Fonoa, and previously worked as a Business Analyst in New Black BV’s Compliance department. Based in Novi Sad in the Republic of Serbia, Aleksander joined Fonoa for the opportunity to work with a team of highly skilled TaxTech experts and make a real impact on the industry. Fun fact: If he could open any kind of business, it would be a pizzeria that serves delicious pies using only the freshest ingredients imported directly from Italy. Mangia!