O – Ordinance

The Electronic Invoicing in Federal Government Public Procurement Ordinance, or the Regulation on Electronic Invoicing for short, can be viewed on the Federal Ministry of the Interior and Community’s website.

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Buyer reference

As a federal invoice recipient, how can I change my buyer reference?

If you want to change your existing buyer reference, you can reach the responsible contact person by email via our contact form.

Generally, it is possible to adjust the buyer reference structure, but it requires adjustments to documents in procurement and purchasing for invoice issuers and should thus be well thought out.

Does each invoice recipient only have one buyer reference?

An invoice recipient in the Federal Administration has at least one buyer reference.

The configuration of the buyer reference in an authority is based on the structure of internal invoice processing. Authorities with several buyer references ensure that the invoice is addressed directly to the area responsible for handling of the invoice by specifying the corresponding buyer references. It is therefore essential that the buyer reference specified in the order is always used for invoicing.

How is a buyer reference structured?

The buyer reference is basically made up of three components:

Basic address,
Specific address and
Check digit.

The basic address is used to distinguish whether the invoice recipient belongs to the Federal Administration or to a federal state:

991: The invoice recipient is part of the direct Federal Administration or a constitutional body and receives electronic invoices via the ZRE.
992:
- a) The invoice recipient is part of the direct Federal Administration and receives electronic invoices via the OZG-RE.
- b) The invoice recipient is a federal state that receives electronic invoices via the OZG-RE.
993: The invoice recipient is part of the direct Federal Administration and receives electronic invoices via its own solution (neither ZRE nor OZG-RE).

What does the ZRE/OZG-RE error message ‘buyer reference is not valid’ mean?

If the buyer reference provided by the contracting authority is not accepted by the invoice receipt platform, first contact your contracting authority directly.

If you cannot find a joint solution to the problem, the client should address the problem with the ZFB.

What is a buyer reference?

In order for the invoice issuer or sender to be able to send an electronic invoice to the correct address, the invoice recipient must be uniquely identified and addressable. The buyer reference is called “Leitweg-ID” in German.

The buyer reference enables electronic addressing and forwarding of the e-invoice by the Federal Central Invoice Submission Portals of the Federal Government to the connected ERP or release systems of the authorities of the Federal Administration.

The buyer reference is specified in the standard XRechnung invoice in the field ‘Buyer reference’ (BT-10) and must be transmitted as mandatory information on every e-invoice.

When should a buyer reference be used and when not?

The buyer reference must be indicated on every electronic invoice to public contracting authorities of the Federal Administration.

When placing the order, the public contracting authority provides the invoice issuer (contractor) with the buyer reference. The ZRE and OZG-RE platforms also have a list of connected buyer references within the web entry. However, please only use the listed identification number when you are placing the order for an associated electronic invoice.

Where can I get a new/additional buyer reference as the invoice recipient?

The allocation of buyer references is regulated at federal and state level:

The Central Federal Finance Office (ZFB) is responsible for Federal Authorities and contracting authorities connected at federal level. Further information on applying for the buyer reference can be requested from the ZFB via our contact form.
The issuing bodies for state authorities can be found in the current state synopsis of the KoSIT (document with current implementation status of the states)

Whom can invoice recipients contact if they have problems with the buyer reference?

If you have any questions or problems with the buyer reference at federal level, you can reach the responsible contact person by email via our contact form.

Construction invoice

How can external auditors be involved in the auditing process before the invoice is sent to the recipient?

Involvement of an external auditor constitutes a special case when it comes to electronic invoice processing. You have the option of sending e-invoices to your auditor via email in the form of XML files. The auditor can use a viewer or other software tool to audit your e-invoices and edit them if required.

How can I submit invoices which, together with their attachments, exceed 15 megabytes?

It may sometimes be necessary to send supporting attachments separately. In such cases, please contact your invoice recipient to arrange an alternative transmission method for the attachments (e.g. a separate email).

Further information can be found in the terms of use of the respective submission portals:

ZRE: https://xrechnung.bund.de/prod/er_files/nutzungsbedingungen_technisch_de.jsp

OZG-RE: https://xrechnung-bdr.de/edi/assets/de/TermsAndConditions.pdf

We are currently working on a technical solution for the transmission of large attachments.

E-invoicing

Are tax-free invoices exempt from the requirement to be sent as e-invoices?

No. Tax-free invoices are not generally exempt from this requirement. They should be submitted in electronic form.

Can I create e-invoices using my own ERP system?

Depending on the ERP you use, it may be possible to create an e-invoice in the outgoing invoice system. If you are not sure, contact the manufacturer and ask whether the ERP supports electronic invoicing in XRechnung standard.

Can I send a PDF as an e-invoice?

No. As defined in EU Directive 2014/55/EU, e-invoicing is a structured data set. A PDF file is not an e-invoice under these requirements.

Do I have to submit my invoices electronically to the Federal Government?

In principle, the obligation for contractors to invoice the Federal Government electronically applies from 27/11/2020. The exceptions are regulated in the ordinance and are described as follows:

Invoices issued after the fulfilment of a direct order up to an amount of 1,000 euros (order value)
Invoices subject to the exceptions under Section 8 or Section 9 (confidential invoice data as well as matters of the European External Action Service and other procurements abroad)
Invoices to be issued in procedures for the borrowed administration arrangement under Section 159(1)(5) of the Act against Restraints of Competition (GWB).
Irrespective of the legal obligation, an obligation to submit e-invoices may also arise from the respective underlying order or contractual relationship.

Download Regulation on Electronic Invoicing (E-RechV)

Do I have to use a special program to create e-invoices?

No! A special program is not required. There are several options for creating an electronic invoice to authorities of the Federal Administration, in particular:

Use of an (ERP) system or service provider
Do you use a service provider or commercially available software for invoicing? Contact the manufacturer and find out whether electronic invoicing is supported. Do you use your own system? Clarify with your IT department which steps are necessary to create e-invoices that are compliant with the EU standard.
Use of the ZRE/OZG-RE web-based entry system
If you are not using an outgoing invoice system or if you need an interim solution, familiarise yourself with the ZRE/OZG-RE web-based entry system. On both platforms, the Federal Government provides functions for manual entry of invoices. Templates can also be created and downloaded for later use or reuse.

How can external auditors be involved in the auditing process before the invoice is sent to the recipient?

How can I include information about discounts in my electronic invoices?

When creating an electronic invoice (e-invoice), the invoice issuer has the option to give the invoice recipient a discount (reduced price) for early payment within a specified period of time.

Example: Payment is due within 30 days. For payment received within 10 days (discount period), a 2% discount is given on the invoice amount due.

Directions for including information about discounts for each transmission method:

Web submission:
Here you will find detailed instructions for including information about discounts when using the web submission form for the ZRE and OZG-RE.

Download document discount web submission

Upload:
Here you will find detailed instructions for including information about discounts when using the upload method for the ZRE and OZG-RE here.

Download document discount upload

Email/De-Mail:
If you use email or De-Mail to transmit your invoice, your completed e-invoice (XML file) must meet the same requirements for information about discounts as described in the paragraph on using the upload method (see “Upload”).

Peppol:
If you use Peppol to transmit your invoice, your completed e-invoice (XML file) must meet the same requirements for information about discounts as described in the paragraph on using the upload transmission method (see “Upload”).

How can I include information about interest on late payments in my electronic invoices?

When creating an electronic invoice (e-invoice), the invoice issuer has the option to charge interest if the invoice recipient does not pay the invoice within the allotted time.

Interest may then be charged if payment is not made by the calendar date given on the invoice, or if the invoice is not paid in full within 30 days of the payment due date and receipt of the invoice. The delay is counted from the first day after the due date and ends on the day payment is received. Interest is to be charged for each day of the delay.

Example: For example, you may specify the following terms of payment: Payment is due within 30 days. Payment that is 10 days late will be subject to interest of 5% on the amount due.

Directions for including information about interest on late payments for each transmission method:

Web submission:
Here you will find detailed instructions for including information about interest on late payments when using the web submission form for the ZRE and OZG-RE.

Download document delay web submission

Upload:
Here you will find detailed instructions for including information about interest on late payments when using the web submission form for the ZRE and OZG-RE.

Download document delay upload

Email/De-Mail:
If you use email or De-Mail to transmit your invoice, your completed e-invoice (XML file) must meet the same requirements for information about late payments as described in the paragraph on using the upload method (see “Upload”).

Peppol:
If you use Peppol to transmit your invoice, your completed e-invoice (XML file) must meet the same requirements for information about late payments as described in the paragraph on using the upload transmission method (see “Upload”).

How can I indicate amounts that have already been paid in an e-invoice?

Amounts already paid must be broken down according to VAT rate and amount. Please enter the total amount (gross) of all payments made so far in field BT-113 (Paid amount). Please also attach a detailed breakdown of the paid amounts in the supporting documents.

How can I select other VAT rates when creating e-invoices?

To enter another VAT rate, please select “Free input” in field BT-151. A new field (BT-152) will then appear allowing you to enter the desired VAT rate by hand.

How can I submit invoices which, together with their attachments, exceed 15 megabytes?

Further information can be found in the terms of use of the respective submission portals:

ZRE: https://xrechnung.bund.de/prod/er_files/nutzungsbedingungen_technisch_de.jsp

OZG-RE: https://xrechnung-bdr.de/edi/assets/de/TermsAndConditions.pdf

We are currently working on a technical solution for the transmission of large attachments.

How does my e-invoicing get to the right recipient?

The following federal invoice receipt platforms must be used for submitting e-invoices.

Direct Federal Administration institutions and federal constitutional bodies are connected to the ZRE.
Invoices to bodies of the indirect Federal Administration (and to cooperating federal states) are submitted via the OZG-RE platform.
Note: Indirect Federal Administration public contracting authorities are not obliged to use the OZG-RE, which is why in-house solutions are also possible in individual cases in addition to OZG-RE. The contracting authority will inform its invoice issuers about the invoice submission method to be used.

You can obtain more detailed information (for example, which platform is available to you) via the underlying order or, of course, directly from the invoice recipient.

In addition, we offer an overview of the contracting authorities connected to the two platforms on the website (section ‘Invoice issuers – General information on e-invoices’). It does not replace bilateral communication with your ordering party to provide further information such as buyer references.

The two central platforms require prior registration and activation of the desired transmission channels for the transmission of the invoice. For high invoice volumes, the mass transmission channels web service via Peppol, email and, in the future, De-Mail are suitable. Alternatively, the upload and web entry functions are also available. Make sure you identify the transmission channel that suits you best.

Download decision assistance for selecting a transmission channel (DE)

How is e-invoicing organised at German federal level and at federal state level?

The federal E-Invoicing Ordinance governs the sending of e-invoices by suppliers to the federal administration. The basis for e-invoicing in Germany’s federal states, on the other hand, is EU Directive 2014/55/EU, which the federal states are responsible for implementing themselves.

In order to help you send e-invoices to the federal states, we have put together some useful information:

E-invoicing in Germany’s federal states

Is it possible to show sub invoice lines in UN-CEFACT syntax?

It is not currently possible to show sub invoice lines in UN-CEFACT syntax.

What can I do if my e-invoice was rejected?

An e-invoice can be rejected by the invoice submission portal because it does not meet formal requirements or contains calculation errors, or it can be rejected by the invoice recipient due to errors of fact or content.

What to do in case of formal errors in an invoice:

If you use the transmission method “web submission” (manual invoice creation via the portal) or “upload” (manual upload of existing e-invoices to the portal), you can have your e-invoice validated directly by the portal. An error report stating the formal errors in the invoice will be displayed to you before the invoice is sent.

If you are using a different transmission method and your e-invoice has been rejected by the portal, on both portals you will see a magnifying glass symbol in the overview of invoices. If you click on this symbol, you will find detailed results of the formal checks carried out on the e-invoice in question.

You can then create a new invoice, correcting the identified errors before you submit it.

What to do in case of errors of fact or content in an invoice:

If your e-invoice is rejected by the recipient, this is probably due to an error that the recipient has identified regarding the calculation or factual content of the invoice.

When rejecting an e-invoice, the invoice recipient has the option of leaving a comment for you about the reason for the rejection.

If no reason is stated, please check your submitted e-invoice carefully and contact the invoice recipient if necessary.

You can then re-submit the corrected e-invoice.

What content requirements must be observed to create an e-invoice?

According toSection 5 of the Federal Government’s Regulation on Electronic Invoicing , in addition to VAT invoicing elements (for more on this, see Section 14 of the Value-Added Tax Act [UStG]), an e-invoice must contain the following information at a minimum:

Buyer reference – you will be given the buyer reference when the contract is awarded.
Terms of payment (payment due date or text description of the terms)
The payment recipient’s bank details
The invoice issuer’s postal or De-Mail address

Mandatory information according to Section 5 E-RechV of the Federal Government	To be entered in the following elements of an XRechnung invoice (cf. XRechnung V.1.1)
Buyer reference	BT-10 BT = Business term or information item
Bank details	For Bank transfer: BG-17 (BT-84 to 86) For direct debit: BG-19 (BT-89 to91) BG = Business group or group of information items
Terms of payment	BT-9 or BT-20
Email or De-Mail address	BT-43
Supplier number*	BT-29
Purchase order number*	BT-13

*Mandatory information, if transmitted at the time of commissioning

A specific data field is provided for each of these additional details. Further information on the XRechnung invoice standard can be found in the FAQ section on XRechnung invoicing.

What formats are available for creating e-invoices and how do they differ?

E-invoices must be created using a data format that meets the requirements of

the European standard (EN 16931),
the terms of use for the relevant invoice submission portal,
and the requirements of the federal E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV).

In general, invoices for the federal administration must be issued using the currently valid XRechnung standard. Other invoice formats may be used (such as ZUGFeRD version 2.1.1 or later in the XRECHNUNG profile, as a simple structured XML file) as long as they meet the above-mentioned requirements.

What is an e-invoice?

An e-invoice is invoice information that is transmitted electronically and automatically received and processed. An e-invoice facilitates consistent, automated transmission and processing of invoice information from the invoice submission to payment.

An e-invoice provides invoice content in a structured, machine-readable data set instead of on paper or in an image file such as a PDF. This ensures that information provided in this form by the invoice issuer can be:

a) transmitted electronically

b) received electronically

c) as well as processed and approved for payment automatically and seamlessly.

Paper, PDF and e-invoice differences

What is the difference between the federal administrative portal and the two federal invoice submission portals, the ZRE and the OZG-RE?

According to section 4 (3) of the E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV), every invoice submission portal of the federal administration must be made available via the central federal administrative portal as referred to in section 2 (2) of the Online Access Act (Onlinezugangsgesetz, OZG). The website www.verwaltung.bund.de is a portal of the federal administration as referred to in section 2 (2) of the Online Access Act. This website offers links to the Federal Central Invoice Submission Portal (ZRE) and to the invoice submission portal which complies with the Online Access Act (OZG-RE). It also provides links to other invoice submission platforms for institutions which are not allowed to connect to the ZRE or the OZG-RE but are required by the E-Invoicing Ordinance to accept electronic invoices. Invoice issuers can access the ZRE and the OZG-RE via the federal portal. This portal does not require registration, but invoice issuers must create a user account to use the ZRE and the OZG-RE, as stipulated in the portals’ terms of use.

To find the ZRE and OZG-RE on the federal portal, enter “ZRE” in the search field of www.verwaltung.bund.de. You will then be taken to the page “Transmit invoices electronically via e‑invoice platforms”. Click on the text or on the word “More”. On the new page, click on “Forms & Online Services”. Under “Related Links”, you will find links to the ZRE and OZG-RE and any other available invoice submission platforms.

What should I do if I receive the error code BR-CO-9 or BR-CO-26 when creating an e-invoice?

If you receive one of the above error codes, it means there is an error in one of your tax numbers. Please check the information you have entered into fields BT-31, BT-32, BT-48 (Buyer VAT identifier) and BT-63. At least one of the following fields must be filled in: BT-31 (Seller VAT identifier), BT-32 (Seller tax registration identifier) or BT-63 (Seller tax representative VAT identifier).

Which formal requirements must be observed for the creation of e-invoices?

The latest version of the XRechnung standard must always be used when issuing e-invoices. Another standard (e.g. ZUGFeRD 2.1.1 XRechnung profile without PDF visual format, as a purely structured XML file) can also be used if it complies with the requirements of the European standard for electronic invoicing (EN-16931), the Federal Government’s Regulation on Electronic Invoicing (E-RechV) and the Federal Government’s terms of use for the invoice submission platforms.
Invoice formats that do not comply with the requirements of the European standard cannot be taken into account.
Invoice supporting documents or attachments must be embedded in the invoice data record and may not be sent separately as an attachment to an email or De-Mail.
The maximum permissible size of an invoice depends on the transmission channel selected (e.g. for ZRE: 10 MB for email attachments or 11 MB for attachments in the web entry). Please refer to the terms of use of the platform. The maximum number of embedded documents supporting the invoice is limited to 200. Permitted file types of the embedded documents are: ‘png’, ‘pdf’, ‘jpg’, ‘jpeg’, ‘xlsx’, ‘ods’ and ‘csv’.“. Attachments may not contain active content (e.g. macros). Changes to these restrictions will be announced via the invoice receipt platforms.
Invoice documents with attachments that require paper-based submission under other legal provisions (export certificates, customs documents, etc.) remain unaffected by the above regulations.
More detailed information on the XRechnung standard can be found at KoSIT.

German e-invoicing regulation

Are non-German invoice issuers obliged to comply with Germany’s federal E-Invoicing Ordinance?

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.

—

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.

Does a direct order constitute an exception under the electronic invoicing obligation?

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.

Electronic invoices are to be sent to which parties?

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 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 document Download 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.

From which date must federal invoice issuers submit their invoices exclusively electronically?

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.

What are the benefits of e-invoicing for suppliers?

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.

What is the legal basis for the obligation to issue invoices via e-invoicing?

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

KoSIT summarises the implementation status of the German federal states and makes it available.

Who must send electronic invoices to the Federal Administration?

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.

German e-invoicing standard

Can I choose whether to submit my e-invoices in XRechnung standard or in ZUGFeRD format?

Yes.

In general, invoices for the federal administration must be issued using the currently valid XRechnung standard. Other standards may be used (such as ZUGFeRD version 2.1.1 or later in the XRECHNUNG profile, as a simple structured XML file) as long as they meet the requirements of the European standard (EN 16931), the terms of use for the invoice submission portals, and the requirements of the federal E-Invoicing Ordinance.

For whom is the XRechnung extension relevant?

The XRechnung extension is especially relevant for the construction industry, but other industries can benefit from it as well.

Although the XRechnung standard already makes it possible to submit invoice types which are specific to the construction industry (interim invoices, partial invoices, final invoices), the XRechnung extension covers additional industry-specific requirements. For example, the XRechnung extension makes it possible to embed XML attachments and thus add GAEB files^[1] to your invoice as supporting documents. In addition, invoice lines can be structured so that the sub invoice lines can be used to show specifications.

^[1] GAEB files are based on a uniform standard agreed on for exchanging information in the construction industry. This standard expands, harmonises and improves all the requirements for electronic processes with regard to construction work (https://www.gaeb.de/en/).

How can an XRechnung data set be viewed?

The XRechnung XML data set must be viewed by the invoice recipient for further processing. Usually, the data set is viewed within the (ERP) system. KoSIT also offers a corresponding viewing component. The components to support viewing within a system are publicly available in the XRechnung GitHub.

If the invoice cannot be processed in a system-supported and automated way, the use of a viewing solution is recommended in order to better ‘detect’ potential errors.

Invoice issuers/senders also need to be able to view the original invoice – the XML data set – to complete accounting processes. The functionality can be integrated in the electronic outgoing invoice system or ensured via a dedicated viewing solution.

How can I create an XRechnung extension?

The ZRE and OZG-RE invoice submission platforms have accepted the current standard and the XRechnung extension since 1 January 2021, so if the XRechnung extension is relevant for you, it is possible to use it on those platforms. However, before using the XRechnung extension, the invoice issuer and the invoice recipient should communicate with each other to avoid any difficulties with formats to be used.

If you create invoices using the web submission form on the invoice submission platforms, under the tab “Invoice lines” you can select the button “Add sub invoice line” to add more sub invoice lines, as shown in figures 2 and 3 below. Under the tab “Attachments” you can embed XML files in the invoice as supporting documents. In this way, you can create an XRechnung extension.

*Figure: Adding sub invoice lines using the web submission form in the ZRE*

*Figure: Adding sub invoice lines using the web submission form in the OZG-RE*

If you submit invoices using the web upload function on the invoice submission platforms, you can submit completed e-invoices compliant with the XRechnung extension using the upload function. If you have further questions about creating e-invoices, please contact your software provider.

If you submit invoices using De-Mail, email or Peppol, you can submit completed e-invoices compliant with the XRechnung extension using those transmission methods as well. If you have further questions about creating e-invoices, please contact your software provider.

How can the XRechnung standard be implemented?

Depending on how outgoing invoices have been implemented so far, there are different implementation possibilities:

Do you use a service provider or commercially available software for invoicing? Contact the manufacturer and find out whether electronic invoicing is supported.

Do you use your own system? Clarify with your IT department which steps are necessary to create e-invoices in compliance with EU standard 16931 and the German legal situation. The currently valid version of the complete documentation of the standard is available on the KoSIT website.

If you are not using an outgoing invoice system or if you need an interim solution, familiarise yourself with the ZRE/OZG-RE web-based entry system.

Is the XRechnung standard obsolete following the release of ZUGFeRD 2.1.1?

No.

Operators who are already using ZUGFeRD can submit e-invoices to the federal administration using the 2.1.1 XRECHNUNG profile. They do not have to use the XRechnung standard in addition to that.

When using ZUGfeRD in the XRECHNUNG profile, please note that invoices are accepted only as a structured XML file with no visual format.

The ZUGFeRD 2.1.1 XRECHNUNG profile meets all requirements and allows invoices to be submitted via the federal invoice submission portals.

Invoice issuers can thus use the XRechnung standard or the ZUGFeRD invoice format to submit e-invoices in accordance with the federal E-Invoicing Ordinance.

What does CIUS mean in the context of XRechnung invoicing?

The XRechnung standard represents a national version of European standard EN 16931, a so-called Core Invoice Usage Specification (CIUS). The national design of the directive in the other EU Member States specifies it with local regulations within the framework stipulated by the standard.

What does the term ‘XRechnung’ stand for?

XRechnung is the standard for electronic invoicing for public contracting authorities and definitively implements Directive 2014/55/EU in Germany. The Coordination Office for IT Standards (Koordinierungsstelle für IT-Standards, in short: KoSIT) maintains and develops the XRechnung standard on behalf of the IT Planning Council. Furthermore, KoSIT coordinates the continuous development of XRechnung with assistance by experts from the Federal Government, the states and the municipalities.

Further information can be found on the KoSIT website .

The current version of the XRechnung standard must always be used when issuing electronic invoices to the Federal Administration. Any other standard (e.g. ZUGFeRD 2.1.1 with the XRechnung profile as a purely structured XML file) can also be used, if it meets the requirements of the European standard for electronic invoicing (EN-16931), the Federal Government’s Regulation on Electronic Invoicing (E-RechV) and the Federal Government’s terms of use for the invoice submission platforms.

What does the XRechnung invoice standard regulate?

EU Directive EN-16931 mandates the use of the structured data format XML for electronic invoice exchange, which enables automated invoice processing. A standardised semantic data model describes the information elements of an invoice and their mutual relationship and data types (e.g. the buyer’s name). The specification of the syntax (UBL and UN/CEFACT) ensures uniform technical implementation of e-invoicing within the EU.

As a national implementation of the data model, the XRechnung invoice standard in Germany supplements the EU standard with 21 specific national business rules to be applied to individual information elements and relationships between information elements. Thus, the standard takes into account the national requirements for invoicing – such as the E-RechV. It is illustrated by the example of the information element ‘buyer reference’ in the field ‘BT-10′:

The ‘buyer reference’ (BT-10) is an optional content element according to the EU standard
The ‘buyer reference’ (BT-10) is a mandatory information element according to German law. The XRechnung standard thus defines the ‘buyer reference’ as a mandatory content element in which the so-called buyer reference must be indicated.

The XRechnung standard is frequently reviewed and updated. Changes will be announced 6 months before enforcement. The currently valid version of the complete documentation of the standard is available on the KoSIT website.

What is a ZUGFeRD invoice? / What does “ZUGFeRD” stand for?

ZUGFeRD is a cross-industry data format for e-invoicing that was developed by the German electronic invoicing forum (Forum elektronische Rechnung Deutschland, FeRD) with the support of the Federal Ministry for Economic Affairs and Energy. The ZUGFeRD format is based on Directive 2014/55/EU of 16 April 2014 on electronic invoicing in public procurement, and on European standard EN 16931, published on 28 June 2017. In addition, the UN/CEFACT Cross Industry Invoice (CII) and ISO standard 19005-3:2012 (PDF/A-3) are taken into account for ZUGFeRD version 2.0 or later.

A hybrid data format, ZUGFeRD integrates structured invoice data in XML format into a PDF document (PDF/A-3). In other words, the invoice is sent in the form of a PDF document, which is the visual component of the invoice. In addition, a copy of the same invoice (in XML format), identical in content, is sent within the PDF so that the invoice can easily be processed electronically, using structured invoice data, once it has been fed into the company’s own software system.

For further information on ZUGFeRD, please visit the FeRD website.

What is meant by “sub invoice lines”? (Extension XRechnung)

Sub invoice lines are data elements which provide more detailed information about the individual invoice lines they come under. This makes it possible to add several sub invoice lines below a single invoice line, for example to reflect contractual specifications. An example of the hierarchy of invoice lines and sub invoice lines is given below:

To include sub invoice lines, you must use the XRechnung extension. The extension has been valid since 1 January 2021 as version 2.0.0 of the XRechnung specification. For more information about the XRechnung extension, please see the website of the Coordination Office for IT Standards (KoSIT).

What is the difference between XRechnung invoicing and e-invoicing?

An electronic invoice (e-invoice) is an invoice issued in a structured format in compliance with the EU standard, which is submitted and received electronically and enables seamless automatic and electronic processing.

Designed as a purely semantic data format, e-invoicing enables invoice data to be imported into the processing systems directly and seamlessly.
It is based on a structured XML format, which primarily only facilitates machine readability.
By using display programs (so-called visualisation programs), the XML data set can be displayed in a way that is readable for humans.

There are various standards or specifications that enable electronic invoicing, e.g. XRechnung standard .

The XRechnung standard represents a national version of European standard EN 16931, a so-called Core Invoice Usage Specification (CIUS).
To ensure that every Member State can implement the European standard EN 16931 with its own country-specific requirements, each country defines its own specific CIUS.
In Germany, the national version of the standard is called XRechnung. It is used for the standardised implementation of the requirements of public contracting authorities within the Federal Government in the majority of states and local authorities.

What is the XRechnung extension?

In order to cover sector-specific areas of application, EU member states can expand the semantic data model of European standard EN 16931 using extensions. This has been possible in Germany since 1 January 2021. The XRechnung extension makes it possible to add several sub invoice lines below a single invoice line. The extension also allows XML files to be embedded in the invoice as attachments.

Which standard should be used for invoicing the Federal Government?

The current version of the XRechnung standard must always be used when issuing electronic invoices to the Federal Administration. Any other standard can also be used, if it meets the requirements of the European standard for electronic invoicing (EN-16931), the Federal Government’s Regulation on Electronic Invoicing (E-RechV) and the Federal Government’s terms of use for the invoice submission platforms.

The ZUGFeRD 2.1.1 profile ‘XRechnung’ generally meets the requirements and enables submission of invoices via the Federal Government’s platforms.

Glossary

A – Access Points (Peppol)

Peppol Access Points connect users to the Peppol network, enabling them to exchange electronic documents such as e-invoices. As an invoice sender you have three possible options: use an Access Point of a Peppol service provider; use the Access Point of the federal administration; or set up and run your own Access Point.

A – Attachments

Files and supporting documents can be added to the invoice. They must be embedded in the invoice data file. The maximum size of an invoice depends on the transmission method (input channel) selected. Concerning this, please refer to the terms of use of the portal in question. Documents having the following file types may be embedded: “png”, “pdf”, “jpg”, “jpeg”, “xlsx”, “ods” and “csv”, as well as the file type “xml” if using the XRechnung extension. Attachments may not contain any active content such as macros.

B – Buyer reference

Buyer reference or in German Leitweg-ID is a unique character string that enables the technical addressing of the e-invoice to an invoice recipient’s processing systems. An e-invoice to the Federal Administration authorities must contain a buyer reference otherwise it cannot be correctly delivered.

FAQ about buyer reference

C – Central Invoice Submission Portal (ZRE)

Central invoice submission portal or German “ZRE” is a central access points for the submission of e-invoices. The direct Federal Administration (e.g. ministries and higher federal authorities) receives invoices via the ZRE invoice submission platform. Institutions associated with the indirect Federal Administration and cooperating federal states receive e-invoices.

FAQ about ZRE

C – CIUS

The European standard EN 16931 allows European member states to supplement and refine the European requirements with additional rules, using CIUS (Core Invoice Usage Specification), provided these do not conflict with the standard. Germany’s CIUS is the XRechnung standard – a national version of the European standard.

C – Consolidation of IT services

By 2025, a federal programme comprising more than 40 projects will develop joint, efficient, secure IT solutions for the federal administration. These solutions will be provided in some 200 federal authorities. The introduction of electronic invoicing is part of this federal programme to consolidate IT services. For more information, see cio.bund.de (German only).

C – Content of e-invoices

In accordance with section 5 of the federal E-Invoicing Ordinance (and in addition to what is required by section 14 of the Value Added Tax Act; Umsatzsteuergesetz, UStG), an electronic invoice must include at least the following information:

Buyer reference (Leitweg-ID) number – you will be notified of this number when the contract is awarded
Terms of payment or the date by which payment is due
Bank account details of the payment recipient
De-Mail or email address of the invoice issuer
Sales order number (optional)

Purchase order number (optional)

C – CEN-compliant invoice standard

The European Committee for Standardisation (CEN) has issued a standard on e-invoicing that ensures EU-wide standardisation in syntax (rules according to which the computerised system of symbols/characters is formed) and semantics (meaning of the symbols/characters of this system) as a basis for national implementation. The member states can introduce their own standards or formalisation of the standard (known as CIUS, Core Invoice Usage Specification) based on this standard. Conformity to the CEN standard facilitates EU-wide processing.

D – Data

Invoice data such as sender, number, line items, amounts and taxes are entered into a standardised structure by the invoice issuer and sent as an XML data file. This data file constitutes the e-invoice.

D – Deadline

The date by which issuers of invoices to the Federal Government had to switch to electronic invoicing was 27 November 2020. Since then, invoice issuers have not been allowed to send invoices in paper form or as PDF files to public-sector customers of the federal administration. (Attachments as PDF files, for instance, can only be submitted if embedded in XML data files.) All invoices sent to the authorities of the federal administration must now be e-invoices as defined in the federal E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV) (exemptions are provided for in section 3 (3) ERechV).

D – Direct contracts

According to the Rules of Procedure Governing Supply and Service Contracts Below the EU Thresholds (Unterschwellenvergabeordnung, UVgO), direct contracts are given for

“services that can be procured up to an anticipated contract value of 1,000 euro (excluding VAT), taking into account the budgetary principles of cost-effectiveness and economy, without conducting an award procedure.”

Based on section 3 (3) no. 1 of the E-Invoicing
Ordinance (E-Rechnungsverordnung, ERechV), direct contracts are excluded from the general obligation to issue electronic invoices under section 3 (1) ERechV.

D – Direct federal administration

Organisations of the direct federal administration receive e-invoices via the Federal Central Invoice Submission Portal (ZRE). Indeed they are obliged to use this portal. A list of organisations that use the ZRE is available here (in German).

D – Documents

Using the federal invoice submission portals (ZRE and OZG-RE), you can submit documents such as PDF files embedded as attachments with your e-invoice. (See also “Attachments”.)

E – E-invoicing

Electronic invoicing allows for fully automated transmission and processing of invoice information, from the creation of invoices to their payment. Technically speaking, an electronic invoice is a data set arranged in a standardised structure.

E – E-Invoicing Ordinance (ERechV)

The E-Invoicing Ordinance (full title: “Ordinance on Electronic Invoicing in Federal Public Procurement”; Verordnung über die elektronische Rechnungsstellung im öffentlichen Auftragswesen des Bundes, ERechV) governs how electronic invoicing works in the federal administration and specifies the requirements of the federal E-Invoicing Act, thus helping to implement EU Directive 2014/55/EU at federal level.

E – Email

In addition to the two other available transmission methods, email is an option for submitting electronic invoices to the federal invoice submission portals (both the ZRE and the OZG-RE). To use this option, users must be registered with the relevant portal.

Important information on using email as a transmission method can be found here.

E – ERP systems

Most enterprise resource planning (ERP) software is able to create electronic invoices. This is especially useful if you need to send large numbers of e-invoices. You can find out from your ERP provider whether your ERP is capable of producing e-invoices.

E – Exemptions

Exemptions to the obligation to issue electronic invoices are specified in section 3 (3) of the E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV) as follows: there is no obligation to use electronic invoicing for invoice data requiring confidentiality (section 8 ERechV), matters of the Foreign Service (section 9 ERechV), invoices for direct contracts (section 3 (3) no. 1 ERechV), and procurement procedures performed for the Federation by way of an official delegation of powers as referred to in section 159 (1) no. 5 of the Competition Act (Gesetz gegen Wettbewerbsbeschränkungen, GWB)

E – Extension

In order to cover sector-specific areas of application, EU member states can expand the semantic data model of European standard EN 16931 using extensions. Germany’s first extension was introduced on 1 January 2021 for the XRechnung standard. The extension allows a single invoice line to be divided into several sub invoice lines. The extension will also allow XML files to be embedded in the invoice as attachments.

F – Federal invoice submission portals

Federal invoice submission portals are central access points for the submission of e-invoices. Organisations of the direct federal administration (e.g. ministries and superior federal authorities) receive e-invoices via the Federal Central Invoice Submission Portal (ZRE). Organisations of the indirect federal administration and cooperating federal states may receive e-invoices via the Online Access Act-compliant Invoice Submission Portal (OZG-RE), provided they are connected to it.

F – Federal States

Germany’s federal states implement EU Directive 2014/55/EU under their own responsibility. The requirements for electronic invoicing that apply to you as a supplier of public authorities and legal entities of the federal states are stipulated by the legal provisions of the federal state(s) in question. Here you will find information on how e-invoicing is implemented by the various federal states in Germany. Further information can be found in the “federal states summary” (Ländersynopse) of the Coordination Office for IT Standards (KoSIT). If you are uncertain about the legal situation, we recommend that you contact your customers directly in the relevant federal state administration.

F – Free of charge

Submitting e-invoices to the federal invoice submission portals is free of charge.

H – Help

For help with the most frequently asked questions, go to our FAQ section.

I – Indirect federal administration

Organisations of the indirect federal administration may use the Online Access Act-compliant Invoice Submission Portal (OZG-RE) to receive e-invoices. However, please note that organisations of the indirect federal administration, sector-specific customers and funding recipients may alternatively use their own solutions rather than the OZG-RE. A list of organisations that use the OZG-RE is available here (in German).

I – Invoice content

According to Section 5 of the Federal Government’s Regulation on Electronic Invoicing, in addition to VAT invoicing elements (for more on this, see Section 14 of the Value-Added Tax Act (UStG)), an e-invoice must contain the following information at a minimum:

Buyer reference – you will be given the buyer reference when the contract is awarded.
Payment terms or the payment due date.
The payment recipient’s bank details
The invoice issuer’s De-Mail or email address.
Sales order number (optional)
Purchase order number (optional)

I – Invoice issuers from outside Germany

Invoices are issued according to the rules of the country of destination. Invoice issuers from outside Germany who are “entrepreneurs” as defined in section 14 of the German Civil Code (Bürgerliches Gesetzbuch, BGB) and who are involved in public procurement transactions with the federal administration, as referred to in section 1 of the E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV), are obliged to issue electronic invoices in compliance with the E-Invoicing Ordinance.

K – KoSIT (Coordination Office for IT Standards)

The Coordination Office for IT Standards (KoSIT) maintains and develops the XRechnung standard on behalf of the IT Planning Council.

L – Leitweg-ID

Leitweg-ID is the German word for buyer reference. This is a unique character string that enables the technical addressing of the e-invoice to an invoice recipient’s processing systems. An e-invoice to the Federal Administration authorities must contain a buyer reference otherwise it cannot be correctly delivered.

FAQ about buyer reference

O – Online Access Act

The Act to Improve Online Access to Administrative Services, also known as the Online Access Act (Onlinezugangsgesetz, OZG) obliges the federal, state and local governments to provide digital access to their administrative services via online portals by the end of 2022, and to link these portals to a common network.

O – Operating Guide

Do you need help using the invoice submission portals? Operating guides for invoice issuers are available for both the Federal Central Invoice Submission Portal (ZRE) and the Online Access Act-compliant Invoice Submission Portal (OZG-RE):

O – Ordinance

O – OZG-RE

OZG-RE stands for Onlinezugangsgesetz-konforme Rechnungseingangsplattform in German Online Access Act-Compliant Invoice Submission Portal). This is the portal used by organisations of the indirect federal administration and cooperating federal states, provided they are connected to it.

FAQ about OZG-RE

Support hotline for invoice issuers:

Contact form

+49 (0)30 2598 4436

O – Order

A public order by a public authority is the basis for submitting an e-invoice. Among other things, a public order contains information on how to submit the e-invoice.

P – PDF

In view of its fixed-layout format, a PDF file clearly does not constitute an electronic invoice. An electronic invoice (e-invoice) in accordance with the EU standard is an invoice issued in a structured format (XML format) that is transmitted and received electronically and allows for seamless automated, electronic processing from start to finish. More information on the differences between paper, PDF and e-invoices is available here.

P – Peppol

Peppol (Pan European Public Procurement OnLine) is an organisation responsible for developing an EU-wide infrastructure for fully digital procurement processes. Peppol provides specifications for electronic business documents and facilitates access to an EU network (the eDelivery Network). Companies from Germany and Europe can now submit e-invoices to the public administration via Peppol Access Points. This is especially advantageous for companies that regularly submit large numbers of invoices to German public sector organisations at federal and state level. Operators of Access Points to this network must be members of the Peppol organisation and must meet high security standards.

FAQ about Peppol

P – Peppol Participant ID

The Peppol Participant ID is used in the Peppol network to clearly identify participants. A distinction is made between the sender ID and the receiver ID. If you send invoices via Peppol, your Peppol Sender ID will generally be based on your Global Location Number (GLN) or VAT ID number.

Invoice recipients require a receiver ID. For all public sector organisations receiving invoices via the ZRE or OZG-RE, the Peppol receiver ID is composed of the buyer reference (Leitweg-ID) and the prefix 0204 (e.g. 0204:991-33333TEST-33). You will find more information here.

Q – Quality assurance

Quality assurance for the XRechnung standard is carried out not just by the operators but also by specially established committees at federal and state level, which are responsible for developing practical solutions and ensuring their quality.

R – Registration

In order to send e-invoices to the ZRE and/or OZG-RE submission portals, you must first register with the relevant submission portal and create a user account.

You can register with the ZRE here.

You can register with the OZG-RE here.

R – Retention period for e-invoices in years

The retention period for electronic invoices (the original of which is the XML file) is the same as for non-digital invoices: ten years. That is the period of time for which you must securely store relevant documentation in digital form.

S – Shared use

Optional shared use of the OZG-RE invoice submission platform is available for indirect Federal Administration institutions and federal states. The platform offers a user-friendly solution for the submission of e-invoices under public contracts.

S – Support

The Support service for parties issuing invoices to the Federal Government invoice submission platforms (ZRE and OZG-RE) is available Mon-Fri from 08:00 AM – 4:00 PM.

Contact form

+49 (0)30 2598 4436

T – Test invoices

Users can practise sending electronic invoices in the “test environment” of the Federal Central Invoice Submission Portal (ZRE). The ZRE test environment can be accessed here: https://ref.xrechnung.bund.de. The test environment of the Online Access Act-compliant Invoice Submission Portal (OZG-RE) can be accessed here: https://test.xrechnung-bdr.de/.

T – Tutorials

Do you need help using the invoice submission portals? On our media page you will find video tutorials on how to use both the ZRE and OZG-RE portals (German only).

T – Test

To test the submission of electronic invoices, invoice issuers can use the ZRE and OZG-RE test environments:

ZRE reference environment

OZG-RE test environment

T – Transmission methods (input channels)

E-invoices can be transmitted to the federal administration in various ways. The transmission method you choose may depend on the number of invoices you have to send. The methods best suited to sending large numbers of invoices are the web service (via Peppol), email and De-Mail (ZRE only). Alternatively, you can submit your invoices via upload or web submission.

T – Terms of use

The terms of use of the ZRE (Federal Central Invoice Submission Portal) can be found at xrechnung.bund.de or down below. The terms of use of the OZG-RE (Online Access Act-compliant Invoice Submission Portal) can be found at xrechnung-bdr.de or down below. Compliance with the terms of use is a requirement for using the ZRE and OZG-RE invoice submission portals; the terms of use include all relevant information on the use of the portals.

Download the terms of use of the ZRE

Download the terms of use of the OZG-RE

U – Use of submission portals

In principle, organisations of the indirect federal administration and federal states may opt to use the Online Access Act-compliant Invoice Submission Portal (OZG-RE). This portal provides invoice issuers with a user-friendly option for submitting e-invoices for contracts with the public sector. You can request information on the use of the OZG-RE by sending an email to erechnung.bund@nortal.com.

U – User account

Before you can use the invoice receipt platforms ZRE and OZG-RE, you must create a user account. Among other things, the user accounts of the federal invoice receipt platforms allow you to track the status of your submitted e-invoices.

V – Visualisation

E-invoices are structured, machine-readable data files which are not suitable for reading in the normal way. To display e-invoices in a human-readable format, data visualisation software is required. There are numerous suppliers of such software on the market. And KoSIT (the Coordination Office for IT Standards) provides a free development component for visualisation (Link: https://www.xoev.de/xrechnung-16828#GÜ). If using an ERP system, you should not need additional visualisation software, as most ordinary ERP systems provide visualisation.

W – Web service

A web service allows direct transmission of data between electronic systems such as ERP systems, that is, between a generating system and a receiving system. This enables the user to generate and send invoices on the same system, at the touch of the button. A free web service is provided for the ZRE and OZG-RE submission portals. It transmits e-invoices to those portals via Peppol. Please contact Peppol.Support@nortal.com for information on how to connect to the web service.

W – Web submission

The web submission option in the ZRE and OZG-RE invoice submission portals allows you to enter invoice data manually in your web browser. The invoice submission portal then generates the e-invoice and makes it available to the recipient. No special software is required to generate electronic invoices using manual web submission.

X – XRechnung

XRechnung is a standard for converting invoice information into an XML data file. The XML data file constitutes an electronic invoice. The standard allows invoices to be received and processed by different software systems. XRechnung is a national version of the European standard EN 16931 (a Core Invoice Usage Specification, CIUS). For more information, see FAQs about the German e-invoicing standard.

FAQ about XRechnung

Z – ZRE

ZRE stands for Zentrale Rechnungseingangsplattform des Bundes, meaning “Federal Central Invoice Submission Portal”. Invoice issuers use this portal to submit e-invoices to offices of the direct federal administration (e.g. ministries and superior federal authorities).

FAQ about ZRE

Support hotline for invoice issuers:

Contact form

+49 (0)30 2598 4436

Z – ZUGFeRD

In general, invoices for the federal administration must be issued using the valid XRechnung standard. Other standards may be used (such as ZUGFeRD (version 2.1.1 or later) in the XRECHNUNG profile) as long as they meet the requirements of the European standard (EN 16931), the terms of use for the invoice submission portals, and the requirements of the federal E-Invoicing Ordinance.

OZG-RE

Can a previously submitted e-invoice be recalled?

No. Invoices submitted via the OZG-RE cannot be recalled.

Users can track the current status of their invoice in the log view. If you have submitted an incorrect invoice by mistake, please contact the invoice recipient.

How can I change the email contact address in my user account for the OZG-RE?

The email address can only be changed by the appropriate administrator (in the user management section). Contact your administrator.

How can I send test invoices via Peppol to the OZG-RE portal?

To check whether the invoice transmission to the OZG-RE portal works, it is advisable to register with the OZG-RE test environment and to test the invoicing process. Make sure that you never send test invoices to the live OZG-RE portal (production environment) or real invoices to the test environment!

Please use the following IDs for sending your test invoices to the OZG-RE test environment:

Peppol receiver ID: 0204:99661-WEBSERVICEOZG-28
Buyer reference (Leitweg-ID): 99661-WEBSERVICEOZG-28

If you are already in contact with an invoice recipient and wish to run a test with them, you may also use their buyer reference.

Once the transmission via Peppol works in the OZG-RE test environment, you may send real invoices to the live OZG-RE portal (production environment). When sending invoices via the OZG-RE production environment, please note the following:

Peppol receiver ID = 0204:buyer reference of your customer
Your customer will provide you with the buyer reference (Leitweg-ID).

How can I submit supporting documents and attachments of an e-invoice to the OZG-RE?

To submit supporting documents or attachments with your invoice, they must be embedded in the invoice data file and should not be sent separately as an email attachment. Documents of the following file types may be embedded: PDF documents (PDF), Images (PNG, JPEG, JPG), Excel spreadsheets (XLSX), Support and OpenDocument spreadsheets (ODS) and Text files (CSV) as well as XML when using an extension.

You have various options for embedding documents depending on the way you create your invoices and which transmission method you use to submit them to the Online Access Act-compliant Invoice Submission Portal (OZG-RE).

Create new invoice (via web submission)

If you create your electronic invoice manually (using the web submission form), you can manually add supporting documents of the accepted file types to the invoice. In the navigation bar at the top of the screen, click on “Additional documents”. This will open a page where you can select and upload the relevant documents from your computer, including via drag and drop. When you submit your invoice, the documents will be directly embedded in the invoice. Please note that the maximum number is limited to 200 documents and the size of all attachments is limited to 15 MB.

Upload invoice file

For more information, contact your software provider to ask about options for embedding documents in electronic invoices. Please note that the maximum number is limited to 200 documents and the size of all attachments is limited to 15 MB.

Transmit via email

You can submit your completed invoice using email. To attach supporting documents, you must embed them in the XML file encoded in Base64 before submitting your invoice.

You can submit your completed invoice using Peppol. To attach supporting documents, you must embed them in the XML file encoded in Base64 before submitting your invoice.

How can the status of an e-invoice submitted via the OZG-RE be viewed?

You can track the status of the submitted invoice. To do so, select “View status of submitted invoices” in the Home section.

Depending on the processing status, an invoice can have the following status types: new, delivered, received and rejected.

In this section, you can also continue with a manual invoice entry previously started via web-based data entry.

How do I know whether the e-invoice I submitted to the Online Access Act-compliant Invoice Submission Portal (OZG-RE) has reached its intended recipient?

In the OZG-RE you can find the status of your submitted e-invoices under “Processing status of submitted XRechnung invoices ”.

The OZG-RE does not currently issue automated email notifications about changes to the status of your submitted e-invoices. A feature that would enable automated email notifications is currently being planned.

For further information on specific status notifications, please refer to the additional FAQs about the OZG-RE below.

How do I register to use the OZG-RE?

On the OZG-RE homepage you have the option of creating a company account. Use the ‘Register’ function to access the corresponding form. Enter the required mandatory data and confirm the terms of use and Privacy Policy. You will receive an activation link by email, which you must confirm. The registration is now complete.

If your company is already registered for the OZG-RE, please contact the responsible administrator. The responsible administrator can add more users to the company account.

How does an e-invoice reach the correct invoice recipient via the OZG-RE?

To ensure that an e-invoice can be forwarded by the OZG-RE to the intended invoice recipient, it is mandatory for the invoice issuer to provide a so-called buyer reference to uniquely identify the invoice recipient.

How does the web service transmission route via Peppol work through the OZG-RE?

As an additional transmission channel, the OZG-RE provides the option of sending invoices from the originating software through a web service and transmission via the Peppol network. The submission of e-invoices via Peppol is essentially possible in three different ways:

Use of the web service via the Federal Government’s Peppol (free).
Use of an existing Peppol service provider (chargeable).
Fee-based membership with OpenPEPPOL and the establishment of your own Peppol Access Point

In principle, no registration with the OZG-RE is needed to transmit electronic invoices via the Peppol web service. However, the processing status of invoices submitted via the Peppolweb service can only be viewed if the “Web-based data entry and Peppol” transmission channel is enabled after successful registration and if the PeppolSender ID used by the sender has been entered.

How to change or reset a password for the OZG-RE user account?

Change password:
After logging in, navigate to “Personal Settings” via the person icon. You can change your password in this section.

Reset password:
You can reset your password using the “Forgot password?” function on the OZG-RE homepage by entering your email address. You will receive a link by email which you can use to specify a new password.

How to delete a user account for the OZG-RE?

A user account can only be deleted by an administrator in your company. See your administrator for help with this.

The administrator is also able to delete the company account.

Is invoicing via the OZG-RE possible at all times?

There are no time restrictions on the creation or submission of invoices via the OZG-RE. Maintenance work may result in a short period of unavailability at times however. Upcoming maintenance work will be announced in advance via a pop-up window.

Download OZG-RE terms of us

Is it possible to save a local copy of e-invoices entered in the OZG-RE?

Yes, it is possible to save a local copy of sent invoices. A manual Download option is available in the “Processing status of submitted XRechnung invoices” section.

Note: The platform does not provide any audit-proof archive for invoice issuers. The generated e-invoice must be archived in XML format by the supplier or invoice issuer.

Is registration or use of OZG-RE for invoice issuers subject to a fee?

Both registration and use of OZG-RE are free of charge for invoice issuers.

Please note that costs may be incurred by the user while using the OZG-RE platform, in particular for the provision, connection and operation of necessary software and hardware as well as for Internet use, which will not be reimbursed by the responsible parties (publisher and technical service provider) of the OZG-RE.

Download OZG-RE terms of use

Is registration required for invoice senders to use OZG-RE?

Yes! In order to be able to transmit invoices via OZG-RE, it is necessary to set up a company account.

Download the terms of use of the OZG-RE

Is there a charge for receiving e-invoices via OZG-RE for invoice recipients?

For each invoice provided via the OZG-RE, the invoice recipient must cover the cost. The amount of this payment is specified in the administrative agreement to be signed.

Is there an overview of all OZG-RE invoice recipients?

Indirect Federal Administration institutions (and cooperating states) are connected to the OZG-RE. See the following document for an overview of the public contracting authorities connected to the OZG-RE:

Download overview of authorities connected to the OZG-RE

What are the differences between the OZG-RE and the ZRE?

The ZRE and the OZG-RE are functionally similar for invoice issuers and for invoice recipients. However, the group of affiliated invoice recipients is different.

The ZRE is the mandatory central invoice receipt platform for the institutions of the direct Federal Administration. The OZG-RE, on the other hand, is an optional service offered by the Federal Government; it forwards invoices to affiliated institutions of the indirect Federal Administration, affiliated beneficiaries and cooperating federal states.

What data is required for registration with OZG-RE?

To register a company account for the first time, at least the following data must be entered:

Company data:

Business name
Language
VAT identifier
Tax registration number

User data:

First name
Last name
Language
Email
Password

At the same time, the terms of use and Privacy Policy must be accepted.

Download the OZG-RE privacy notice

If your company is already registered for the OZG-RE and only a new user needs to be created by the administrator, the following information must be provided:

First name
Last name
Email

What should I do if I cannot request a new activation link?

If you are unable to request a new activation link from the web page, please contact the help desk of the Bundesdruckerei at sendersupport-xrechnung@bdr.de to request a new link.

What should I do if I haven’t received an activation link after registering with the OZG-RE?

If you haven’t received an activation link, first check the spam folder of your email account. If there is no activation link there, please contact the help desk of the Bundesdruckerei at sendersupport-xrechnung@bdr.de and request a new link.

What should I do if my activation link has expired?

If your activation link has expired, please click on the expired activation link in your email. You will be redirected automatically to a web page where you can request a new activation link.

What should I do if payment of an e-invoice submitted to the OZG-RE is still outstanding?

If payment of a submitted e-invoice is still outstanding after the due date, you should first check the status of that invoice in the OZG-RE. You can do this from the OZG-RE dashboard by clicking “View processing status of submitted invoices”.

We recommend that you only send an overdue payment reminder to the invoice recipient if the status of your submitted e-invoice is marked “Collected”.

If the status of your e-invoice is marked “Rejected”, please investigate possible reasons for this. There are two ways in which a submitted e-invoice can be rejected:

Rejection by the OZG-RE: The submitted e-invoice is checked by the OZG-RE portal. If it does not meet the formal requirements of e-invoices or contains calculation errors, it is rejected by the portal.
Rejection by the invoice recipient: In such cases, the submitted e-invoice is rejected by the recipient due to factual errors in the invoice itself. When rejecting an e-invoice, the invoice recipient should state a reason for the rejection. If no reason is stated, please check your submitted e-invoice and contact the invoice recipient if you are still unsure why it was rejected.

In both cases, the invoice must be corrected and resubmitted. However, please always check the status of your submitted e-invoice before taking any further steps.

The OZG-RE does not currently issue automated email notifications about changes to the status of your submitted e-invoices.

If you send your invoices via Peppol, you must register with the OZG-RE in order to view the status of submitted e-invoices. Registration and use of the ZRE are free of charge for invoice issuers.

What status notifications are issued for e-invoices submitted to the OZG-RE and what do they mean?

The OZG-RE has five different status notifications. They are:

Initial: The invoice has been created in the “web submission” format but not yet sent. You have the option to continue processing.

Awaiting collection: The invoice has been successfully transmitted and is awaiting collection by the recipient.

Collected: The recipient has collected the invoice and confirmed receipt of the invoice.

Rejected: The invoice has been rejected by the system or the recipient due to an error of form or content.

Deleted: The last change in the status of the invoice was more than 28 days ago. The invoice was therefore deleted by the system.

What tasks does OZG-RE take on when transmitting e-invoices?

The OZG-RE assumes the following three tasks for the transmission of e-invoices:

The receipt of e-invoices via various transmission channels.
The technical verification of e-invoices (including invoice size, number and type of attachments, virus check, entry of all mandatory information)
The transmission of e-invoices to the respective invoice recipient via buyer reference.

Which channels can invoice senders use to submit their e-invoices to the OZG-RE?

When using the platforms, there are five submission channels available to invoice senders for invoices:

Web-based data entry (available)
Uploading (available)
Email (available)
De-Mail (coming soon)
Web service via Peppol (available)

For more information about the submission channels, see the OZG-RE technical terms of use.

Which invoice receipt platform must be used for invoicing?

The following federal invoice receipt platforms must be used to submit electronic invoices:

You can submit invoices to direct Federal Administration institutions and Federal Government constitutional bodies via the ZRE.
You can submit invoices to institutions associated with the indirect Federal Administration, affiliated beneficiaries and cooperating federal states via the OZG-RE.

You will receive information on which invoice receipt platform to use via the underlying order or directly from the invoice recipient.

Which software can be used to open e-invoices in XML format once they have been created in the OZG-RE and saved locally?

If the company does not have software for viewing locally saved invoices in XML format, a solution can be purchased on the market or developed in house. No solutions can be recommended here.

Whom can I contact if I have questions about using the OZG-RE or if I have issues?

A support service is available to answer your questions about using the OZG-RE or if you are having issues.
It can be reached by email or by telephone:

Support and service for invoice recipients (authorised users):

Contact form

+49 (0)30 2598 4430

(Mon – Fri 07:00 AM – 06:00 PM)

Support and service for invoice recipients:

Contact form

+49 (0)228 99681 10101

(Mon – Fri 08:00 AM – 04:00 PM)

Peppol

How can I as an invoice sender use the Peppol network?

In the four-corner model, there are three options for invoice senders (corner 1) to access the Peppol network via an access point (corner 2).

1. Using the federal administration’s existing access point

If you want to submit an invoice to a public-sector customer, you can use the federal administration’s access point free of charge in order to feed your invoice into the Peppol network. Via this access point, you can submit your invoices to your customers (invoice recipients) in the federal administration and the (cooperating) federal states which are connected to the Peppol network. Please note that currently only the buyer references of the federal administration and those of the federal states of Berlin (initial number 11), Brandenburg (initial number 12), Mecklenburg-Western Pomerania (initial number 13), Saxony (initial number 14) and Thuringia (initial number 16) can be reached via this access point. Implementing and integrating the interface may involve costs for external support services.

If you are interested in using the federal administration’s access point, please send an email to Peppol.Support@nortal.com.

2. Connecting to a Peppol service provider

If you do not wish to set up an access point of your own or to use the web service provided by the federal administration, you may select a Peppol service provider, who will make a Peppol access point available to you. A list of certified service providers across Europe is available here: Certified Peppol Access Points (APs)

If you send your invoices via a service provider, this will involve costs that vary, depending on the terms and conditions of the provider concerned.

3. Setting up and operating your own access point

You may also set up your own access point (from scratch or by using existing access point software) so that you can submit your own invoices or offer your access point to other customers.

If you choose to set up an access point of your own, you will have to pay the development costs involved and the OpenPeppol membership fees. If you plan to go for this option, you should clarify beforehand to what extent your corporate IT system landscape is already prepared and how much effort will be required to implement this solution.

More information on how to set up your own access point is available here:

Download How to set up a (Post-Award) PEPPOL Access Point (AP)

You should bear in mind the following before you choose either of these options:

How many invoices do I submit in a year?

How many invoices do I submit in a year?
If your annual invoice volume is such that setting up an access point of your own is a worthwhile investment, it is advisable to do so. If your annual invoice volume is not sufficient to justify such an investment, we recommend that you opt for a connection via a Peppol service provider.

How do the costs for connecting via a service provider compare to those for setting up your own Peppol access point?
Peppol service providers charge fees in line with standard systems depending on the number or volume of the invoices submitted.

How can I send test invoices via Peppol to the OZG-RE portal?

Please use the following IDs for sending your test invoices to the OZG-RE test environment:

Peppol receiver ID: 0204:99661-WEBSERVICEOZG-28
Buyer reference (Leitweg-ID): 99661-WEBSERVICEOZG-28

If you are already in contact with an invoice recipient and wish to run a test with them, you may also use their buyer reference.

Peppol receiver ID = 0204:buyer reference of your customer
Your customer will provide you with the buyer reference (Leitweg-ID).

How can I send test invoices via Peppol to the ZRE portal?

To check whether the invoice transmission to the ZRE portal works, it is advisable to register with the ZRE test environment and to test the invoicing process. Make sure that you never send test invoices to the live ZRE portal (production environment) or real invoices to the test environment!

In the test environment, you can create your own account. To ensure that messages transmitted by Peppol are displayed on the invoice status page of the ZRE test environment, you must add your Peppol sender ID to your user profile. You can do this via the “Edit account” button at the top right of the screen in the ZRE test environment. (Note: you must be logged into your “Natural person” account.)

Please use the following IDs for sending your test invoices to the ZRE test environment:

Peppol receiver ID: 0204:991-33333TEST-33

Buyer reference (Leitweg-ID): 991-33333TEST-33

If you are already in contact with an invoice recipient and wish to run a test with them, you may also use their buyer reference.

Once transmission via Peppol works in the ZRE test environment, you may send real invoices to the live ZRE portal (production environment). Please make sure that you also add your Peppol sender ID to your user profile in the ZRE production environment. When sending invoices via the ZRE production environment, please note the following:

Peppol receiver ID = 0204: Buyer reference of your customer

Your customer will provide you with the buyer reference (Leitweg-ID).

How does sending and receiving documents via Peppol work?

Peppol aims to interconnect senders and recipients of electronic documents. Both the sender and recipient need an access point to access the Peppol network.

The invoice sender sends their invoice to an access point which connects to the recipient’s access point by means of the Peppol receiver ID. Once the e-invoice is received by the recipient’s access point, it is made available to the recipient. The invoice submission portals ZRE and OZG-RE are connected to the access point of the recipient (the authorities). Within the submission portals, the buyer reference (Leitweg-ID) is then used for addressing the invoices to the various authorities. Once suppliers have registered their customer’s Peppol receiver ID with the relevant submission portal and activated Peppol, they can send their e-invoices via Peppol to the invoice submission portals. The authorities connected to the system can thus retrieve e-invoices submitted via Peppol from their submission portal and process them in their systems as usual.

process sending and receiving documents via peppol — By using Peppol, invoice senders benefit from a uniform and central channel for the submission of e-invoices. You have to make sure, however, that the recipient’s invoice submission portal is also connected to Peppol. Please check with your customer whether this is the case and ask them for their Peppol receiver ID.
Please note: for organisations of the direct federal administration and organisations of the indirect federal administration as well as organisations of the (cooperating) federal states connected to the OZG-RE portal, the Peppol participant ID is composed of a prefix and the buyer reference: “0204:buyer reference”. In the case of other federal states, the Peppol participant ID and the buyer reference may differ.

How is the Peppol participant ID connected to the buyer reference (Leitweg-ID)?

In the development of the XRechnung standard, a specific address coding schema known as the “buyer reference” (Leitweg-ID) was defined for German public-sector customers. This address coding has been registered with Peppol as an admissible schema for defining the participant identifier in the transport network. For businesses in Germany, the VAT ID schema and the Global Location Number schema are also registered with Peppol. This means that private industry customers may use their VAT ID as their Peppol participant ID to clearly identify themselves as senders or recipients in the Peppol system. For public-sector customers, the buyer reference is now also available as a valid identification schema.

The interconnection between a Peppol participant ID and the buyer reference or the VAT ID is established by means of different prefixes. The Peppol participant ID is composed of a four-digit numerical code which precedes the buyer reference or the VAT ID.

Prefix	Scheme	Peppol Participant ID
0204	Buyer reference	0204:BuyerReference
9930	VAT ID	9930:VATID
0088	Global Location Number	0088:GlobalLocationNumber

To ensure standardised document exchange within the Peppol network, communication is implemented on the basis of what is known as BIS (Business Interoperability Specification). The BIS document establishes a clearly defined standard for exchanging documents within the network. For example, if an e-invoice in XRechnung format is to be sent to a recipient via Peppol, a standard business document (SBD) serves as the technical envelope in which the e-invoice (together with the SBD header) is enclosed. This SBD must contain the receiver ID, whereas the buyer reference field (BT-10) in the enclosed invoice may only contain the recipient’s buyer reference.

Is there a file size limit for e-invoices transmitted via Peppol?

Currently, in order to ensure transmission, e-invoices should not exceed 15 MB.

Peppol’s technical solution: The four-corner model

The four-corner model describes the technical implementation of file transmission within the Peppol network. Corner 1 is the invoice sender, while corner 4 is the invoice recipient. Invoice recipients need to be registered with the Service Metadata Publisher (SMP) server. When a Peppol participant is registered, the SMP server contacts the Service Metadata Locator (SML) server. There is only one such server in the entire Peppol network: it is centrally operated by the Peppol organisation. Based on specific data, a DNS entry is created for this participant. The address of the DNS entry for the registered participant points to the SMP server where the latter was registered.

To send an invoice via Peppol, Sender 1 (corner 1) needs access to an access point 2 (corner 2). When sending an invoice, the invoice sender sends along the recipient’s participant ID. Based on this ID, access point 2 generates the correct DNS name of the invoice recipient, thus connecting to the appropriate SMP server. In Europe, there are a host of SMP servers which are used or operated by access point 3. All recipients connected to access point 3 are registered with these servers. This registration includes the recipient’s unique participant ID as well as specific settings regarding the documents that can be received via Peppol. At the request of access point 2, the SMP server checks which access point 3 is to be targeted and whether that access point will accept the attached document (compatibility check). Upon approval and feedback of other specific data, access point 2 can now exactly target the recipient’s access point 3, which will then make the invoice available to the recipient.

To ensure standardised document exchange within the Peppol network, communication is implemented on the basis of what is known as BIS (Business Interoperability Specification). The BIS document establishes a clearly defined standard for exchanging documents within the network. For example, if an e-invoice in XRechnung format is to be sent to a recipient via Peppol, a standard business document (SBD) serves as the technical envelope in which the e-invoice (together with the SBD header) is enclosed. It is not necessary to make any changes to the invoice even though the standard of the Peppol network is used. BIS 3.0 is compatible with XRechnung invoices.

Further information:
A list of compliant SMP implementations is available here: Links to software for Peppol implementations.

What exactly is a Peppol service provider?

Any public- or private-sector customer may also connect to an existing Peppol service provider, in which case they do not need to set up and operate a Peppol access point or a Service Metadata Publisher (SMP) server of their own to receive electronic invoices from the Peppol network. Peppol service providers offer their contracting partners different interfaces, enabling them to call up incoming invoices.

An up-to-date list of existing Peppol service providers (access point and SMP) is available here: Certified PEPPOL Access Points (APs).

What exactly is an access point?

In order to be able to receive electronic invoices, you will need a Peppol access point (in accordance with the AS4 profile). There are already off-the-shelf products (some of them open source) which only need to be installed and configured. For further specifications of the AS4 profile, please refer to the Peppol AS4-profile page.

A list of compliant products is available here: Connecting Europe Facility (CEF) Digital

What exactly is OpenPeppol?

OpenPeppol is a Brussels-based non-profit organisation established under Belgian law which aims to enable smooth, standardised and automated cross-border e-procurement. OpenPeppol is responsible for operating the Peppol network. Peppol users who wish to set up an access point of their own need to become members of OpenPeppol which, in turn, gives them the opportunity to take an active role in developing Peppol. The cooperation and work on specific issues takes place in domain-specific working groups which are open to all OpenPeppol members. OpenPeppol pursues the following aims:

Promoting the use of electronic procurement processes by public administrations across Europe and their suppliers, using the Peppol specifications
Advertising and using ICT products and services to support public procurement processes
Facilitating the use of e-procurement processes in small and medium-sized enterprises (SMEs)
Ensuring continuous growth of the Peppol network
Guaranteeing interoperability for European public administrations

Note: Generally speaking, any organisation can become a member of Peppol; membership fees depend on the status and size of the member organisation.

What is Peppol?

Peppol (Pan-European Public Procurement Online) emerged from an international project aimed at standardising public procurement and contract award procedures in the European Union and globally. Peppol is run by OpenPeppol AISBL, a Brussels-based non-profit organisation established under Belgian law.

Peppol essentially pursues the vision of creating full interoperability across different systems. This means that any business in a given country should be able to manage all procurement and contract award procedures electronically, whether it be with an administration located in the same country or abroad. For this purpose, Peppol provides a data transmission network (the Peppol eDelivery Network) and specifications for the documents to be transmitted (Peppol Business Interoperability Specifications, BIS). The main advantage offered by this organisation is the entirely electronic, seamless and automated exchange of documents. Peppol also supports the automated mass import of documents.

The invoice submission portals ZRE (for the direct federal administration) and OZG-RE (for the indirect federal administration) as well as the cooperating federal states use the Peppol network to enable suppliers to automatically submit their e-invoices.

Technically speaking, Peppol is based on what is known as the “four-corner model”.

More information about Peppol is available here: Peppol website.

What is the Peppol Coordinating Authority?

The Peppol Coordinating Authority is a committee within the Peppol organisation that takes on the The Peppol Coordinating Authority is a body within the Peppol organisation which is responsible in particular for technical specifications within the network, for server administration and for overall contract management. The Peppol Coordinating Authority passes on specific tasks to what are known as “Peppol authorities”, which are located all over Europe. In Germany, the Peppol authority is the Coordination Office for IT Standards (KoSIT). Specifically, it provides information and consultancy services to businesses and public authorities and performs tasks related to contract management in Germany. Furthermore, it provides expert and technical support and represents German interests within the overall organisation in Brussels.

What is the Peppol Participant ID?

For a sender to be able to accurately address the correct recipient, all access points and the relevant recipients need to recognise each other.

In the Peppol network, the Peppol participant ID (Peppol ID) serves to clearly identify a given participant. A distinction is made between the sender ID (invoice issuer) and the receiver ID (invoice recipient). If you wish to send an invoice via Peppol, you may use the Global Location Number (GLN) preceded by the prefix 0088 or the VAT ID plus the prefix 9930 as an individual sender ID when setting up your Peppol account.

Invoice recipients require a receiver ID. For all public institutions that are connected to the ZRE or OZG-RE invoice submission portals, the Peppol receiver ID corresponds to the buyer reference (Leitweg-ID) preceded by the prefix 0204 (e.g. 0204:991-33333TEST-33).

In addition, recipients need to be registered with a Service Metadata Publisher (SMP) server so that they can be technically found. The SMP stores other metadata concerning each participant too, e.g. data regarding the types of documents which a given participant is able to receive and the access point to which they are connected. There is no need for invoice senders to register their participant ID with an SMP as long as they only want to send.

Examples of Peppol sender IDs (invoice senders):

9930:VAT ID

0088:Global Location Number

Example of a Peppol receiver ID (invoice recipient):

0204:buyer reference

What should invoice issuers outside Germany bear in mind when transmitting e-invoices via the Peppol web service?

Invoice issuers from inside and outside Germany may use the Peppol web service to transmit e-invoices to the federal invoice submission portals.

However, please note the following:

In order to send e-invoices via Peppol, invoice issuers need a Peppol sender ID. While you are free to choose your own Peppol sender ID, its structure must comply with a schema defined by Peppol; for invioce issuers in Germany, the sender ID is normally based on their VAT ID number.

In order to submit an electronic invoice via Peppol from outside Germany to an organisation in the German federal administration, the schema of the sender ID must be included in an approved code list defined by Peppol.

Foreign VAT IDs are often based on a schema which is not suitable for transmitting e-invoices via Peppol and are thus not approved.

Peppol code lists are available here: docs.peppol.eu/

Invoice issuers from outside Germany may freely choose from the schemas on this list to create their own Peppol sender ID.

More information on Peppol is available he r e and in these FAQs.

Peppol

Wie kann ich Testrechnungen via Peppol an die OZG-RE senden?

Für den Versand von Testrechnungen an die Referenzumgebung der OZG-RE nutzen Sie bitte folgende IDs:

Peppol receiver ID = 0204:99661-WEBSERVICEOZG-28
Leitweg-ID = 99661-WEBSERVICEOZG-28

Sollten Sie bereits mit einem Rechnungsempfänger in Kontakt stehen und direkt mit diesem Testen wollen, können Sie auch dessen Leitweg-ID verwenden.

Sobald die Übertragung via Peppol auf der Referenzumgebung der OZG-RE funktioniert, können Sie auch produktive Rechnungen versenden. Für den Versand von Rechnungen über die OZG-RE Produktivumgebung ist folgendes zu beachten:

Peppol receiver ID = 0204:Leitweg-ID Ihres Kunden
Leitweg-ID = teilt Ihnen Ihr Kunde mit.

What you should to consider by invoice submission

How can you as an invoice issuer transmit e-invoices to public invoice recipients?

The Federal Government provides two invoice receipt platforms for the transmission of e-invoices to federal public-sector customers:

ZRE for electronic invoices to direct Federal Administration institutions (e.g. ministries and higher federal authorities).

OZG-RE for electronic invoices to entities of the indirect Federal Administration (e.g. independent entities that have taken over federal tasks).

The invoice recipients will let you know via which invoice receipt platform they can be reached.

In order to use an invoice receipt platform, you must register there (create a user account) and have the desired transmission channels activated.

What content requirements do you have to observe as an invoice issuer?

An e-invoice must contain at least the following information in accordance with the E-RechV :

✓ Buyer reference
✓ Bank details
✓ Terms of payment
✓ An email or De-Mail address of the invoice issuer
✓ Supplier number*
✓ Purchase order number*

*if this number has already been transmitted to the invoice issuer at the time of commissioning.

What must be considered when sending via email?

The ZRE and OZG-RE invoice submission platforms provide invoice senders with various transmission channels for sending e-invoices to invoice recipients. There are some aspects to bear in mind when using the email transmission channel on both invoice submission platforms:

Important information about using the email transmission channel

Which transmission channels are available within the invoice receipt platforms?

For high invoice volumes, the transmission channels web service via Peppol, email and in future De-Mail are suitable.

If you submit few electronic invoices, you can upload pre-generated electronic invoices to the invoice receipt platform.

If you do not have software for creating electronic invoices, you can enter your invoice data directly via the web entry and submit it as an electronic invoice. The invoice receipt platform then generates the electronic invoice for you and provides you with your electronic outgoing invoice so that you can store it securely.

Not sure which transmission channel is right for you? Our decision template will help you:

Download decision template for choosing a transmission channel (DE)

At the moment the document is only available in German language.

ZRE

Are there instructions on how to use the ZRE?

Yes, the ‘User Guide for the ZRE Web Interface’ for manual creation of electronic (test) invoices for suppliers and service providers of the Federal Administration is available. The document shows step by step (with illustrations) how to use the ZRE web interface.

The user assistance can also be used by invoice recipients.

An accessible version is currently in development.

Download document

Can a previously submitted e-invoice be recalled?

No. Invoices submitted via the ZRE cannot be recalled.

Users can track the current status of their invoice in the log view. If you have submitted an incorrect invoice by mistake, please contact the invoice recipient.

Do invoice issuers have to pay for registration or use of the ZRE?

Registration and use of the ZRE platform are free of charge for invoice issuers/providers.

Please note that costs may be incurred by the user while using the ZRE platform, in particular for the provision, connection and operation of necessary software and hardware as well as for Internet use, which will not be reimbursed by the responsible parties (publisher and technical service provider) of the ZRE.

How can an e-invoice be viewed?

Designed as a pure data format, e-invoicing enables invoice data to be imported into the processing systems directly and seamlessly. The structured XML data record thus primarily serves for machine readability. By using display programs, the XML data set can be displayed in a way that is readable for humans.

How can I change or reset the password in my user account for the ZRE?

It is possible to change the password via the ZRE web access. Users can manage passwords directly after logging in via the function ‘Start user administration’ and ‘Edit my user account’.

The password can be reset via the function ‘Forgot my password’ on the login page of the ZRE.

How can I change the email contact address in my user account for the ZRE?

A change can be made via the web access of the ZRE using the function ‘Start user administration’ and ‘Edit my user account’. The specified data in this section can be managed and changed.

How can I delete my user account for the ZRE?

The user account can be deleted independently by the user via the web access of the ZRE by clicking on ‘Start user administration’ and ‘Edit my user account’.

The administrator is also able to delete the company account.

How can I submit supporting documents and attachments of an e-invoice to the ZRE?

To submit supporting documents or attachments with your invoice, they must be embedded in the invoice data file and should not be sent separately as an email or De-Mail attachment. Documents of the following file types may be embedded: PDF documents (PDF), Images (PNG, JPEG, JPG), Excel documents (XLSX), Support and OpenDocument spreadsheets (ODS) and Text files (CSV) as well as XML when using an extension.

You have various options for embedding documents depending on the way you create your invoices and which transmission method you use to submit them to the Central Invoice Submission Portal (ZRE).

Create new invoice (via web submission)

Continue entering invoice

When you use the web submission method, you can save invoice data locally and enter it later. Click on “Download invoice draft” on the upper right of the page to save your draft invoice and use it as a template for future invoices. You can use this template later by clicking on “Continue entering invoice” (on the dashboard) to upload it and quickly create a new invoice. You can also manually add supporting documents in the accepted file types to the invoice in this way.

Upload invoice file

You can submit your completed invoice in the XML format using the function “Upload invoice file”. To attach supporting documents, you must embed them in the XML file encoded in Base64 before uploading your invoice. Please note that the maximum number is limited to 200 documents and the size of all attachments is limited to 15 MB.

For more information, contact your software provider to ask about options for embedding documents in electronic invoices.Transmit invoice via email/De-Mail

You can submit your completed invoice using email or De-Mail. To attach supporting documents, you must embed them in the XML file encoded in Base64 before submitting your invoice. Please notice that the number of accompanying documents is 200 and the maximum size of e-invoice incl. attachments is 10 MB.

For more information, contact your software provider to ask about options for embedding documents in electronic invoices.

Transmit via Peppol

You can submit your completed invoice using Peppol. To attach supporting documents, you must embed them in the XML file encoded in Base64 before submitting your invoice. Please note that the maximum number is limited to 200 documents and the size of all attachments is limited to 15 MB. For more information, contact your software provider to ask about options for embedding documents in electronic invoices.

How can the status of submitted e-invoices be viewed on the ZRE?

You can view the status of your submitted e-invoices in the user account, regardless of the choice of transmission channel. For this purpose, you can use the function ‘Processing status of submitted invoices’ on the ZRE homepage.

When you use the web service transmission channel via Peppol, you will also receive automatic status feedback after accessing the interface. However, this status feedback refers exclusively to the status of the transmission and not to verification of the invoice in the ZRE.

You can find more details about Peppol here.

How do I know whether the e-invoice I submitted to the Federal Central Invoice Submission Portal (ZRE) has reached its intended recipient?

As an invoice issuer, you can check the status of your submitted invoices via the web interface of the ZRE. You can see the status of your submitted invoices by clicking on “View invoice status”.

You also have the option of being informed about any change to the status of your e-invoices (via email to your registered email address) if you submit your invoices by email, via web submission or by uploading them. If you do not want to use this function, you can deactivate it on the ZRE under “Manage user account”.

For further information on specific status notifications, please refer to the additional FAQs about the ZRE below.

How does an e-invoice reach the correct invoice recipient via the ZRE?

To ensure that an e-invoice can be forwarded by the ZRE to the addressed invoice recipient, it is mandatory for the invoice issuer to provide a so-called buyer reference to uniquely identify the invoice recipient.

How does the transmission channel via Peppol web service work through the ZRE?

As an additional transmission channel, the ZRE provides the option of sending invoices from the originating software through a web service and transmission via the Peppol network. The submission of e-invoices via Peppol is essentially possible in three different ways:

Use of the web service via the Federal Government’s Peppol (free)
Use of an existing Peppol service provider (fee-based)
Fee-based membership with OpenPEPPOL and the establishment of your own Peppol Access Point

In principle, no registration with the ZRE is needed to transmit electronic invoices via the Peppol web service. However, the processing status of invoices submitted via the Peppol web service can only be viewed if the ‘Web-based data entry and Peppol’ transmission channel is enabled after successful registration and if the Peppol Sender ID used by the sender has been entered.

How does the transmission via De-Mail or email to the ZRE work?

The transmission channels De-Mail and email require that invoice issuers is able to generate a valid electronic invoice with their software.

Once the De-Mail or email transmission channels have been activated in the user account, the invoice issuer will be notified of the address to be used for sending invoices. Furthermore, it is necessary to enter a sender address, as only messages from previously recorded senders can be considered.

Please note the following:

No subject must be specified
A maximum of one invoice may be sent as an XML file in the attachment per email/De-Mail transmission
Additional attachments and text information of the email/De-Mail will be discarded
Maximum number of documents attached to the invoice: 200
Maximum size of e-invoice incl. attachments: 10 MB

Please note that the De-Mail input channel is currently not yet available on the platform.

How does the web entry of invoices on the ZRE work?

Web entry is particularly suitable for companies with a low volume of invoices that either do not use any outgoing invoice software or whose software does not support the creation of electronic invoices in accordance with the EU standard.

The invoice data is manually transferred by the invoice issuer to an input mask on the platform and then transmitted to the recipient. For archiving purposes, the invoice issuer is provided with the valid e-invoice in XML format for download.

Note: The platform does not provide any audit-proof archive for invoice issuers. The generated e-invoice must be archived in XML format by the supplier or invoice issuer.

How does uploading e-invoices work on the ZRE platform?

Uploading an invoice is relevant for invoice issuers who create an electronic invoice according to the EU standard, but cannot or do not want to send it via the automatable transmission channels (email, Peppol). The option to upload an invoice manually requires registration.

Is it possible to create invoice templates in the ZRE for recurring invoices?

Yes, an interim status (as .er file) of the manually entered invoice can be downloaded as an invoice template at any time via the function ‘Enter new invoice’ on the homepage of the ZRE.

You can upload these intermediate status files via the function ‘Continue invoice entry’ on the ZRE homepage and then continue with the invoice entry process.

Is it possible to test the invoice exchange via the ZRE?

In order to avoid errors and test data accidentally being entered into the accounting books, testing must not be carried out within the productive environment. Hence, the exchange of invoices between invoice issuers and invoice recipients must be tested via a reference environment that is functionally identical to the ZRE.

Joint testing requires an agreement between the invoice issuer and the invoice recipient.

If this is not possible, invoice issuers, ERP manufacturers or service providers have the option of testing the connection to the ZRE and the validity of the submitted electronic invoices by using a test buyer reference. To use this option, please contact us via our contact form.

Is registration required to use the ZRE platform for invoice issuers?

The process of issuing invoices to direct federal authorities is fundamentally simplified for the invoice issuer by using the Central Invoice Submission Portal ZRE. After registering once to create a user account, invoices can be transmitted via the platform to all institutions of the direct Federal Administration; bilateral agreements are not necessary, as is the case with EDI procedures, for example. Registration is permitted for natural persons with full legal capacity as well as for legal entities.

Is the e-invoice submitted via web entry stored in the ZRE user account?

No! Invoices submitted via web entry cannot be subsequently accessed and downloaded. Therefore, if invoices are created via web entry, it is mandatory that the created original invoice is downloaded and archived by the invoice issuer at the end of the entry process.

Is there an overview of all ZRE invoice recipients?

Direct Federal Administration institutions and Federal Government constitutional bodies are connected to the ZRE. See the following document for an overview of the public contracting authorities connected to the ZRE:

Download overview of authorities connected to the ZRE (DE)

Is there ZRE support for invoice issuers?

A telephone and email support service is available to answer your questions about using the ZRE or if you are having issues:

Contact form

+49 (0)30 2598 4436

(Mon – Fri 08:00 AM – 04:00 PM)

What data is required for registration with the ZRE?

The following data is required for registration with the ZRE:

• user name
• first and last name
• email contact
• password

What does ZRE mean?

ZRE is the German abbreviation for Zentrale Rechnungseingangsplattform des Bundes (Central Invoice Submission Portal). It is a web application allowing suppliers and service providers to send e-invoices to the respective Federal Administration.
The ZRE can be reached at xrechnung.bund.de.

What happens to invoices on the ZRE if the invoice issuer is not registered?

The following applies to Peppol: Invoices from non-registered invoice issuers are validated and are accordingly provided to the invoice recipient or discarded.

The following applies to all other transmission channels (email and De-Mail): Invoices from non-registered and registered invoice issuers without activation of the selected transmission channel are discarded by the ZRE without further verification and feedback.

What should I do if I cannot request a new activation link?

If you are unable to request a new activation link from the web page, please contact the service desk of the Federal Information Technology Centre at servicedesk@itzbund.de to request a new link.

What should I do if I haven’t received an activation link after registering with the ZRE?

If you haven’t received an activation link, first check the spam folder of your email account. If there is no activation link there, please contact the service desk of the Federal Information Technology Centre (ITZBund) at servicedesk@itzbund.de and request a new link.

What should I do if my activation link has expired?

If your activation link has expired, please click on the expired activation link in your email. You will be redirected automatically to a web page where you can request a new activation link.

What should I do if payment of an e-invoice submitted to the ZRE is still outstanding?

If payment of a submitted e-invoice is still outstanding after the due date, you should first check the status of that invoice in the ZRE. You can check its status by clicking “View invoice status” on the ZRE dashboard (for more information see the FAQs on “Status of submitted e-invoices”).

We recommend that you only send an overdue payment reminder to the invoice recipient if the status of your submitted e-invoice is marked “Collected”.

If the status of your e-invoice is marked “Rejected”, please investigate possible reasons for this. There are two ways in which a submitted e-invoice can be rejected:

Rejection by the ZRE: The submitted e-invoice is checked by the ZRE portal. If it does not meet the formal requirements for e-invoices or contains calculation errors, it is rejected by the portal.
Rejection by the invoice recipient: In such cases, the submitted e-invoice is rejected by the recipient due to factual errors in the invoice itself. When rejecting an e-invoice, the invoice recipient should state a reason for the rejection. If no reason is stated, please check your submitted e-invoice and contact the invoice recipient if you are still unsure why it was rejected.

In both cases, the invoice must be corrected and resubmitted.

You have the option of being informed by email of any changes to the status of your e-invoices. When the status of a submitted e-invoice changes, the ZRE sends a notification to your registered email address, irrespective of the transmission method you used to send the invoice (with the exception of Peppol). Nevertheless, please always check the invoice status yourself before taking any further steps.

If you send your invoices via Peppol, you must register with the ZRE in order to view the status of submitted e-invoices in the overview of invoices. Registration and use of the ZRE are free of charge for invoice issuers.

What status notifications are issued for e-invoices submitted to the ZRE and what do they mean?

The ZRE uses the following symbols to show the status of e-invoices in the overview of invoices:

New: Your invoice has been uploaded to the ZRE, but its form has not yet been validated.

Awaiting collection: Your invoice has been validated as formally correct and is now awaiting collection by the invoice recipient.

Collected: Your invoice has been collected by the invoice recipient.

Rejected: Your invoice has been rejected.

What tasks does the ZRE take over when transmitting e-invoices?

To transmit an e-invoice to the authorities of the direct Federal Administration, the invoice receipt platform ZRE must be used. The ZRE platform assumes the following three tasks for the transmission of e-invoices:

The receipt of e-invoices via various transmission channels.
The technical verification of e-invoices (including invoice size, number and type of attachments, virus check, entry of all mandatory information)
The transmission of e-invoices to the respective invoice recipient via buyer reference.