German e-invoicing regulation
Starting 27 November 2020, federal invoice issuers are obliged to submit their invoices electronically in accordance with Section 3 E-RechV. You can read about exceptions to this regulation in the FAQ section on e-invoicing.
In the German federal states, electronic invoice exchange is regulated independently: The corresponding implementation acts define when an acceptance obligation for public authorities exists and whether suppliers/service providers have an invoicing obligation. Enquiries in this regard should be directed to the competent federal state authorities.
KoSIT summarises the implementation status of the German federal states and makes it available.
The E-Invoicing Act of 4 April 2017 (‘Act on the Implementation of Directive 2014/55/EU on Electronic Invoicing in Public Procurement’) supplemented the E-Government Act (‘Act on the Promotion of Electronic Administration’) with regulations on e-invoicing (cf. esp. Section 4a EGovG). With the E-Rechnungsverordnung (E-RechV) of 6 September 2017, further regulations on the design of electronic invoicing were issued by the Federal Government.
Background information on the legislation can be found here:
Download Directive 2014/55/EU on electronic invoicing in public procurement
Download Regulation on Electronic Invoicing (E-RechV)
Download the timeline of the e-invoicing legislation
In the German federal states, electronic invoice exchange is regulated independently: The corresponding implementation acts define when an acceptance obligation for public authorities exists and whether suppliers/service providers have an invoicing obligation.
KoSIT summarises the implementation status of the German federal states and makes it available.
Invoice issuers that fall under Section 14 BGB (German Civil Code) and interact with the Federal Administration in Germany within the scope of public contracts are generally obliged to issue electronic invoices that are in compliance with the E-RechV.
You can read about exceptions to this regulation in the FAQ section on e-invoicing.
The electronic invoice becomes part of an end-to-end digital business process. Processing of electronic invoices is less error-prone and it is faster due to the digital transmission of data. In addition, costs for paper and postage are avoided. It facilitates working from anywhere – whether from home, on the road or in the office: There is full flexibility in invoice processing.
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.
The following applies to the Federal Administration: The Regulation on Electronic Invoicing (E-RechV) essentially stipulates that electronic invoices must be sent to all invoice recipients who are authorities as defined by Section 159 (1)(1-5) of the Act against Restraints of Competition (GWB) from 27 November 2020. This therefore concerns the highest federal authorities, the Federal Government’s constitutional bodies, and the direct and indirect Federal Administration authorities (so-called sub-central public contracting authorities). You will usually receive relevant information for the exchange of electronic invoices from your contracting authority.
The list below also provides an overview of the Federal Administration authorities and companies that are accepting electronic invoices via the Federal Government’s platforms. The same requirements for the transmission of invoices apply to all of these invoice recipients. The overview below distinguishes between the CISP/ZRE and OZG-RE invoice submission platforms and the recipient Federal Administration authorities and institutions. The lists will be expanded on a continual basis. At the moment the documents are only available in German language.
Download CISP/ZRE connection list (DE)
Download OZG-RE connection list (DE)
If you are unsure, contact your contracting authority and ask for more information about electronic invoicing.
Invoices are issued according to the rules of the country of destination. Invoice issuers of the kind specified in section 14 of the German Civil Code (see below) who are involved in public procurement transactions with the public administration in Germany are obliged to submit electronic invoices in accordance with Germany’s federal E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV). If the invoice issuer is a foreign company, that company is also obliged to submit electronic invoices to the German federal administration.
If you do not have the software to create electronic invoices that comply with the EU standard, you have the option of entering your invoice data manually into a web submission form and then transmitting it to the recipient. This can be done via the federal invoice submission portals. The web interfaces of the federal invoice submission portals are available in English as well as German. Further information and important documents in English and German can be found on our website. These include:
Supplier information (brief description of supplier communications)
“Brochure for billers” (detailed information on electronic invoicing in the federal administration)
Operating guides for the web interface of the ZRE
Operating guides for the web interface of the OZG-RE
Please note that in addition to e-invoicing, individual contractual arrangements may also apply.
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Section 14 of the German Civil Code (Bürgerliches Gesetzbuch, BGB):
- An entrepreneur means a natural or legal person or a partnership with legal personality who or which, when entering into a legal transaction, acts in exercise of his or its trade, business or profession.
- A partnership with legal personality is a partnership that has the capacity to acquire rights and to incur liabilities.
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