In this case, attackers are trying to mislead victims by impersonating a OneDrive notification.
The email tells intended victims that there is an invoice and they should click on a link.
The link takes the victim to a phishing page where they are asked to submit their Microsoft login credentials.
If you are uncertain about the authenticity of an email, do not hesitate to contact the entity that seems to have sent you the email using a safe communication manner, using the phone for example (no phone number from the untrusted email must be used in order to verify the authenticity).
If you are working for the Luxembourgish government or are using any of the GOVCERT.LU services, it is important to forward phishing emails to us (using Reporting an incident or the Outlook button). This will allow us to take down phishing websites and protect members of our constituency.