The Federal Government’s E-Invoicing Act and the Federal Government’s Regulation on Electronic Invoicing govern the exchange of invoices between the direct and indirect Federal Administration and its suppliers. The individual federal states have the authority to implement EU Directive 2014/55/EU.

From 27 November 2020, apart from a few exceptions, the Federal Government will require its suppliers to submit e-invoices. The electronic invoicing requirements applicable to you, as a supplier to federal state authorities and companies, will be regulated in the respective statutory provisions of the states.

At federal state level, the ZRE (direct Federal Administration) and OZG-RE (indirect Federal Administration) invoice submission portals are provided for the exchange of invoices. The federal states can also connect to the OZG-RE but provide their own invoice submission solutions as well.

The table below lists websites providing information about e-invoicing within the respective federal states, and is therefore an initial aid to obtaining an overview of the local implementation. For more information, see the KoSIT Country Comparison. If you have doubts about the legal situation, we recommend addressing your questions to your contracting authority within the state administration directly.

List of information websites about e-invoicing in the states

Federal stateInformation site (incl. link)
HamburgFurther information to follow
For information about the user account and terms of use:
Saxony-AnhaltFurther information to follow
Schleswig-HolsteinFurther information to follow
List of information websites about e-invoicing in the states