German e-invoicing regulation
In principle, the obligation for contractors to invoice the Federal Government electronically applies from 27/11/2020 in accordance with the Regulation on Electronic Invoicing (E-RechV). There are, however, a few exceptions to this obligation. These exceptions are also explained in the individual provisions of the E-RechV. According to Section 3(3)(1) E-RechV, the general electronic invoicing obligation in paragraph 1 of the ERech-V does not apply to direct orders. The direct order is specifically defined in Section 14 of the Regulation on Sub-Threshold Procurement (UVgO):
Services up to an estimated order value of EUR 1000.00 (excluding VAT) can be obtained without having to carry out a procurement procedure, taking into account the budgetary principles of efficiency and economy.