A new law was published in the Official Journal of Luxembourg on 13 December 2021, amending the law of 16 May 2019 on electronic invoicing in the B2G context.
Timeline
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18 May 2022 for large companies (5 months after the law’s entry into force);
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18 October 2022 for medium-size companies (10 months after the law’s entry into force);
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18 March 2023 for small and newly created businesses of all sizes (15 months after the law’s entry into force).
Source: pagero.com