XRechnung update!

What you should know about electronic invoices to the German public sector!

With XRechnung, the public administration in Germany has created a new standard for electronic invoices (eInvoices). This was necessary after the European Union, as part of its digital offensive, obliged all member states by Directive 2014/55/EU to ensure that public administrations throughout Europe ensure the receipt of electronic invoices.

Why? It’s quite simple: since “real” electronic invoicing involves structured data records, several problems should be addressed at once. This is because invoice data provided in a uniform formatis not only easier to validate, but can also be transferred by the accounting department in a cost- and environmentally friendly manner and finally read out without errors. Workflows such as the transmission, checking, approval and payment of invoices can be significantly shortened and optimised.

This is an advantage that is very noticeable both in terms of resource consumption and the costs of invoice processing. The estimated savings potential for the federal states and the german governmental authorities in Germany alone is up to 4.5 billion euros – per year¹! Rather pessimistic estimates, on the other hand, assume “only” 2.5 billion euros that could be saved each year by sending electronic invoices to the German public authorities.

That’ s reason enough for the EU and its member states to promote the digitisation of their own invoice receipt processes with a lot of pressure and ambitious goals.

Zeitplan zur E-Rechnungspflicht in Deutschland

Fig. Time schedule for the eInvoicing obligation in Germany: Electronic invoicing to public authorities is gradually coming into force throughout Europe

As a result, since April 18th 2020, all public purchasers must be able to receive (and actually process electronically) incoming electronic invoices in a standard that meets EU requirements. The XRechnung format was developed in Germany for this very purpose. This is a so-called Core Invoice Usage Specification (CIUS) of the corresponding e-invoice standard EN 16931, also specified by the EU. In other words:

XRechnung is the German version of the eInvoicing for German public authorities.

By the way, the current ZUGFeRD 2.0version of the ZUGFeRD format (already somewhat better known in Germany) is also compatible with EU regulations.

So far, so good, actually.

The only question that remains is: who should actually create the electronic invoices that the public authorities expect? And how do the invoice data records in XRechnung, ZUGFeRD & Co. actually find their way to the respective invoice recipient in public administration or public institutions at state, federal state and local level?

No need to worry, that has been thought of too!

XRechnungen to German government authorities: That’s the way it works!

Electronic invoices can be transmitted to invoice recipients in the public sector via many different channels. The federal government has set up a central service on the Internet for this purpose, the so-called Central Invoice Receipt of the Federal Government (ZRE: Zentraler Rechnungseingang des Bundes). You can reach it at https://xrechnung.bund.de/. However, before you can use the “ZRE” to transmit invoices to your own public sector clients, a one-time registration is required. You also need the so-called “Leitweg-ID” of the recipient. You will receive these automatically with new orders infuture, but you can also ask for them separately at any time.

Once you have registered at the “ZRE”, you have several options for submitting your invoice data:

  • The classic way: eInvoice by e-mail
  • For occasional invoices: Input of invoice data and/or upload of self-created XRechnung through web form
  • For a high volume of invoices: WebService via PEPPOL, which for you as the issuer of the invoice means as much as via WebService. The PEPPOL network comes into play in the course of forwarding to the respective recipient. As of today, you have no direct points of contact with this as an invoicing party. If you are already connected to the PEPPOL network, you could of course also send your invoices directly via PEPPOL.

It is also planned to transmit self-created XRechnung via De-Mail. In addition, more and more software developers and service providers are making it possible to send electronic payment requests directly from their own ERP system as XRechnung or any other desired e-invoicing standard.

ZRE of the federal government: This is how your XRechnung reaches the federal government and is securely processed.

Fig. ZRE of the federal government: This is how your XRechnung reaches the federal government and is securely processed.
Source: Compiled based on the information at https://www.e-rechnung-bund.de/

XRechnung to municipalities, public authorities and other recipients at state and municipal level?

In fact, this should no longer be a problem, at the latest since 18 April 2020. In reality, however, it will probably take a little longer for the last public purchaser to be able to receive “real” electronic payment requests and process them digitally.

The fact that the transition to digital invoicing in the federal states is not quite as “homogeneous” as it is at state level is due to the federal structure. In the Federal Republic of Germany it is usually the responsibility of the individual federal states to implement European requirements into applicable state law.

The consequence: The federal bodies, federal ministries and other federal authorities were ahead in terms of time when it came to electronic invoicing to the administration. After all, all that had to be done initially was to pass a corresponding eInvoice law (ERechG) and issue an eInvoice ordinance (E-Rech-VO or, more recently, also known as ERechV), which defined both the format as well as the scope and timetable for eInvoicing to the federal government. The next step was to find and implement a common solution (in the form of the ZRE) for the federal government’s accounting system and to link it to all service recipients. Ready.

At state level, on the other hand, as many as 16 individual laws and ordinances had to be drafted, optimised and enacted on the basis of the EU directive and the European standard. No wonder that this did not happen everywhere equally quickly – and with the same result.

A circumstance that is now reflected in numerous different specifications, threshold values and technical approaches from federal state to federal state in Germany.

After the cut-off date of April 18th 2020, we have precisely determined the current status at the level of the federal states.

As expected, the range is wide. There are not only differences at the level of Länder and municipalities. Even within these areas, it is partly left to public purchasers to decide from which invoice volume (€1,000, sub-threshold contracts, above-threshold contracts) they accept electronic invoices and whether these should be mandatory for suppliers. In some cases, even the invoice format may differ and may be specified on the basis of the E-Rechnungs-Verordnung.

  • Bremen, for example, follows the federal government by 100% (or better: the other way ’round) and thus expects the XRechnung from an invoice volume of 1,000 €.
  • Other Länder, such as the Free State of Bavaria, now accept digital payment requests, but do not impose a binding rule on contractors. There is also no central platform for receiving electronic invoices in Bavaria.
  • The state of Northrhine-Westphalia, on the other hand, has been ready to go since April 1st. However, it must be clarified individually with each customer as to how the e-invoices can be delivered. There is also a central e-invoicing portal, but this is not mandatory.

Sounds complicated? Unfortunately it is! We have therefore compiled the most important four core questions – and how the individual federal states deal with them – in four practical overview maps for you:

  1. In which federal states has an ERechV already been passed?
  2. For orders with which value limits are e-invoices accepted or expected?
  3. In which countries is e-invoicing mandatory for contractors – and if so, from when onwards?
  4. Can invoices be submitted via a centralised invoice receipt platform?

E-Invoice update – The 4 key questions in pictures!

XRechnung 01E-Rechnung in DE - ERechV Übersicht - XimantiX* last update July 8th 2021 Info, no regulation ERechV still in progress ERechV available Status ERechV
German federal states (*)
XRechnung 02E-Rechnung in DE - Wertgrenzen Übersicht - XimantiX* last update July 8th 2021 Upper-threshold Upper- & Lower-threshold
(with exceptions)
ERechV still in progress Upper- & Lower-threshold Order value limits for e-invoices
Upper-/Lower-threshold / €1,000 (*)
XRechnung 03E-Rechnung in DE - Pflicht für Rechnungssteller - XimantiX* last update July 8th 2021 No obligation No overall obligation, BUTpossible ERechV still in progress Obligation (from Nov. 27th 2020) E-Invoice obligation
for billing party (*)
Obligation (BW + Saarland 01.22, M-V 04.23, Hesse 04.24)
XRechnung 04E-Rechnung in DE - Zentraler / Dezentraler Rechnungseingang - XimantiX* last update July 8th 2021 OZG-RE own portal solution decentralised solution Centralised / decentralised
invoice reception(*)

Fig. Implementation of the EU regulation at federal and state level
Source: We create the DE maps ourselves, based on researched data. See detailed view with links to federal and state laws and regulations directly below. We always try to incorporate changes as soon as possible. Should you notice anything that should be corrected or added, we would be pleased to receive brief information (> contactform).

The facts regarding the implementation of eInvoice for the federal and state governments

We have compiled the most important points for you regarding the implementation of eInvoice at federal and state level. The basis in each case is the eInvoice law (E-Rechnungs-Gesetz) and the eInvoice regulation (E-Rechnungs-Verordnung), which we have also linked for you.

If you are interested in the details of a specific federal state, you can navigate directly to the respective information via the following menu.

ePodcast-Episodes

E-Rechnung an Behörden in Nordrhein-Westfalen von A-Z | ePodcast#06 - XimantiX - Beitrag Bild
E-Rechnung an Behörden in Niedersachsen von A-Z | ePodcast#05 XimantiX - Beitrag Bild
E-Rechnung an Behörden in Bayern von A-Z | ePodcast#04 XimantiX - Beitrag
E-Rechnung an den Bund von A-Z | ePodcast#03 XimantiX - Beitrags Bild
E-Rechnung: Rechnungseingangsportale von Bund und Länder | ePodcast#02 XimantiX
Expertengespräch: XRechnung Projekterfahrungen und erstes Fazit | ePodcast#01 XimantiX - Beitrag

At federal level

At federal level

ePodcast E-Invoice to the Bund from A-Z | ePodcast#03 (German)
Learn everything you need to know about securely sending invoices to the federal government in just under 20 minutes on air.
Listen now!
eInvoice law Yes, see § 4a of the E-Government-Law
eInvoice regulation Yes, see federal eInvoice regulation
Obligation to accept eInvoices Yes, for all federal authorities, since 27.11.2019
eInvoice obligation for suppliers Yes, since 27.11.2020 to all federal authorities. Exceptions only for individual orders < 1000€ and according to §8 and §9 of the eInvoice regulationof the federal government.
Ways of invoice receipt Via the Federal Government’s Central Invoice Receipt Platform (Zentrale Rechnungseingangsplattform des Bundes (ZRE)) > https://xrechnung.bund.de/. Via the ZRE Portal, electronic invoices can be entered manually via the web browser, submitted by e-mail, De-Mail or using the web service via PEPPOL.
Leitweg-ID The Leitweg-ID is mandatory as part of the eInvoice. It is provided for federal authorities by the KKR, see LeitwegID_Zusammenfassung.pdf. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
Last update 27.11.2020

Baden-Württemberg

Baden-Württemberg

eInvoice law Yes, see §4a of the E-Government-Law Baden-Württemberg (EGovG BW)
eInvoice regulation Yes, see regulation of the state of Baden-Württemberg
Obligation to accept eInvoices Since 18.04.2020, public authorities and public sector companies in the country have been obliged to accept and process electronic invoices with a contract value of €1,000 or more. For municipalities or associations of municipalities, the obligation applies to above-threshold procurement. (see ERechV BW §3 Absatz 2).
eInvoice obligation for suppliers Yes, from 01.01.2022. Exceptions only for individual orders < 1000€ and for suppliers from non-EU countries (see eInvoice regulation BW §3 section 3 and 4).
Ways of invoice receipt Through the Zentrale Rechnungseingang BW (ZRE BW), via Webupload, by E-Mail or at a later time per Webservice throuh the infrastructure of Pan-European Public Procurement OnLine (PEPPOL).
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The Leitweg-ID is mandatory as part of eInvoice when using the ZRE BW. Suppliers receive the routing ID (Leitweg-ID) of the ordering party as part of the contract award process.
Last update 05.07.2020

Bavaria

Bavaria

ePodcast eInvoice to public authorities in Bavaria from A-Z | ePodcast#04
Learn everything you need to know about securely sending invoices to Bavarian authorities and public institutions by listening to the audio track in just 20 minutes.
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eInvoice law Yes, see Article 5 of the EGovernment-Law of Bavaria
eInvoice regulation Yes, see regulation of Bavariaand explanatory information about the implementation of eInvoicing in Bavaria
Obligation to accept eInvoices Since 18.04.2020 all state authorities of the Free State of Bavaria are obliged to accept electronic invoices from an order value of 1000€.

For municipalities, associations of municipalities, district offices and other legal entities under public law subject to the supervision of the Free State of Bavaria, these obligations shall initially apply to above-threshold contracts and from 18.04.2022 also to below-threshold contracts from €1000 net.

For building contracts in the below-threshold sector, the obligation of acceptance shall apply from 18.04.2023.

eInvoice obligation for suppliers Up to now, the submission of invoices as electronic invoices is not mandatory in the Free State of Bavaria.
Ways of invoice receipt So far, there is no central invoice receipt from the State of Bavaria. Invoices are usually sent directly to the invoice recipient by e-mail. You can validate and visualise eInvoices here.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID A unique identification must be included in the invoice. This ID is specified by the contracting authority. It can be the order number, a file number or the route ID (Leitweg-ID).
Last update 04.03.2021

Berlin

Berlin

eInvoice law Yes, see Berliner E-Invoice-Law (BERG) (or at gesetze.berlin.de)
eInvoice regulation Yes, see eInvoice regulation of Berlin
Obligation to accept eInvoices Since 18.04.2020 the authorities of the State of Berlin are obliged to accept and process electronic invoices in the upper threshold order value range. From 31.12.2022 this also applies from a contract value of 1000€. (see eInvoice regulation of Berlin §1 section 2 and 3) (see eInvoice regulation of Berlin §1 section 2 and 3)
eInvoice obligation for suppliers No, there is no general obligation for eInvoice so far. An obligation to use electronic invoicing may be agreed between the client and the suppliers as an alternative to this rule.
Ways of invoice receipt Using the central invoice receipt platform (Zentrale Rechnungseingangsplattform der Bundesdruckerei) > https://xrechnung-bdr.de/. eInvoices can be submitted through the OZG-RE Portal manually via the webbrowser, via webupload, by e-Mailor per Webservice via PEPPOL.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. It is assigned for the State of Berlin by the Senate Department of Finance. Suppliers should receive the route ID (Leitweg-ID) from the contracting authority as part of the procurement process.
Last update 05.07.2020

Brandenburg

Brandenburg

eInvoice law Yes, see § 5 of the E-Government-Law Brandenburg
eInvoice regulation Yes, see eInvoice regulation of Brandenburg
Obligation to accept eInvoices Yes, since 18.04.2020 for all authorities/institutions that are assigned to the state of Brandenburg as legal entities, the acceptance of electronic invoices from 1000€using the administration portal is mandatory. There are exceptions in the area of contracts requiring secrecy (see ERechV Brandenburg§8) or in individual cases if this has been approved by the Ministry of Finance of the State of Brandenburg.

Other authorities/institutions that are not assigned to the State of Brandenburg as a legal entity can use the administrative portal or alternative procedures for receiving electronic invoices. For these, the obligation to accept and process electronic invoices until 01.01.2025 only applies to above-threshold orders.

eInvoice obligation for suppliers No.
Ways of invoice receipt Using the central invoice receipt platform (Zentrale Rechnungseingangsplattform der Bundesdruckerei)> https://xrechnung-bdr.de/. eInvoices can be submitted through the OZG-RE Portal manually via the webbrowser, via webupload, by e-Mailor per Webservice via PEPPOL.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the e-Invoice. Contractors should receive the “Leitweg-ID” of the contracting authority in the context of the contract award process. Further details can be found in theinformation on the Leitweg-ID from the State of Brandenburg.
Last update 05.07.2020

Bremen

Bremen

eInvoice law Yes, see § 4 the law on the promotion of electronic administration in Bremen.
eInvoice regulation Yes, see regulation of the Free Hanseatic City of Bremen
Obligation to accept eInvoices Yes, since 27.11.2019via the central invoice receipt platform zERIKA is obligatory from an order value of 1000€, with few exceptions (see ERechV Bremen §3 section 4)
eInvoice obligation for suppliers Yes, since 27.11.2020. Exceptions apply to contracts < 1000€ and orders requiring secrecy (see ERechV Bremen §3 section 4)
Ways of invoice receipt Via the invoice receipt platform zERIKA>https://www.e-rechnung.bremen.de/, preferably per web service via PEPPOLor alternatively manually via web browser, by web upload or via e-mailor De-Mail.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
Last update 04.03.2021

Hamburg

Hamburg

eInvoice law No, see Press release of April 02, 2019.
eInvoice regulation No, see Press release of April 02, 2019.
Obligation to accept eInvoices Yes, according to EU directive for above-threshold contracts, since 18.04.2020.
eInvoice obligation for suppliers No.
Ways of invoice receipt Through the invoice receipt of the Hanseatic City of Hamburg, by e-mail, see registration page
Accepted invoice formats XRechnung, see Press release of April 02, 2019.
Leitweg-ID Invoicing parties should ask the contracting authority when awarding contracts how the correct allocation of the invoice is ensured.
Last update 05.07.2020

Hessen

Hessen

eInvoice law Yes, see §5 HEGovG E-Government-Law of the State of Hessen
eInvoice regulation Yes, see the ordinance of the State of Hesse. Further information can be found on the administrative portal of the State of Hesse.
Obligation to accept eInvoices Yes, since 18.04.2020, for all authorities of the State of Hessen. There are exceptions only for individual orders < 1000€ and according to §8 and §9 of the ERechV of the state of Hessen.
eInvoice obligation for suppliers Yes, from 18.04.2024.
Ways of invoice receipt So far no central submition possible. Currently, eInvoices can be submitted at least by e-mailor by web service via PEPPOL, in consultation with the contracting authority.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The use of an identification number is required, as specified by the contracting authority. This may or may not have the format of the route ID (Leitweg-ID). Suppliers should receive the identification number of the contracting authority in the context of procurement.
Last update 04.03.2021

Mecklenburg-Vorpommern

Mecklenburg-Vorpommern

eInvoice law The version of the eGovernment Act of Mecklenburg-Western Pomerania (EGovG M-V)updated on 21 November is available and contains in §4a the agreement regarding theelectronic receipt of invoices and the authorisation to issue ordinances.
eInvoice regulation Since June 2021 the ERechV Mecklenburg-Vorpommern is available too. This has been in force since 29.06.2021 and regulates in detail the electronic invoicing to authorities and institutions of the state of Mecklenburg-Vorpommern. Further information is available on the service portal of the state of Mecklenburg-Vorpommern.
Obligation to accept eInvoices Yes, the obligation to accept e-invoices has applied to all public authorities in the state of Mecklenburg-Vorpommern at the latest since the ERechV M-V came into force. You can use the invoice receipt platform OZG-RE of the state of M-V for this purpose.
eInvoice obligation for suppliers Yes, from 01.04.2023, invoicing parties must submit their invoices electronically in the sense of the ERechV M-V as XRechnung, irrespective of the order value. There are exceptions for orders requiring secrecy (see ERechV M-V §10) and for other procurements abroad (see ERechV M-V §3 (2)). In addition, an obligation to e-invoice can already be contractually agreed with suppliers today.
Ways of invoice receipt Using the central invoice receipt platform(Zentrale Rechnungseingangsplattform der Bundesdruckerei) > https://xrechnung-bdr.de/. Via the OZG-RE portal, electronic invoices can be entered manually via the web browser, transmitted by web upload, e-mailor web service via PEPPOL. Please note: Depending on the client, there may also be delivery channels for your invoices aside from the portal.
Accepted invoice formats In Mecklenburg-Vorpommern, only purely structured formats in accordance with EN-16931 are accepted as electronic invoices. This primarily includes the format of theXRechnung.
Leitweg-ID The so called Leitweg-ID is mandatory when using the OZG-RE as part of the accounting. It is provided for authorities of the state of Mecklenburg-Vorpommern, see further information under ‘Requirements’ in the service portal of the Mecklenburg-Vorpommern State Office of Finance.
Last update 02.07.2021

Niedersachsen

Niedersachsen

ePodcast Send eInvoices to authorities & co. in Lower Saxony, but how? | ePodcast#05
In about 15 minutes, you will get everything you need to know about sending invoices securely to public authorities and institutions in Lower Saxony.
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eInvoice law Yes, see § 6 of the E-Government-Law
eInvoice regulation Yes, see regulation of the State of Lower Saxony. Further information for invoice recipients is available on the website of the ePoststelle of the State of Lower Saxony.
Obligation to accept eInvoices Yes, since 18.04.2020, for all authorities of the State of Lower Saxony, irrespective of the contract value. There are exceptions for contracts requiring secrecy (see ERechV of the State of Lower Saxony §1 section 2).
eInvoice obligation for suppliers No, there is no general obligation for eInvoice so far. Further informations for suppliers are available on the website of the ePoststelle of the State of Lower Saxony.
Ways of invoice receipt State authorities must use the central ePoststelle of the State of Lower Saxony for the receipt of invoices. eInvoices can be submitted through ePoststelle manually via the webbrowser, via web upload or bye-Mail. This is done via the Lower Saxony Application System for Administrative Services Online (NAVO) or by e-mail. In addition, the provision of invoice receipt via WebService is planned from April 2022. The forwarding to the invoice recipients then takes place via the PEPPOL network.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
Last update 14.06.2021

North Rhine-Westphalia

Nordrhein-Westfalen

ePodcast Invoice dispatch to authorities in NRW, from paper to e-invoice obligation, everything is possible | ePodcast#06
In 15 minutes, you will find out everything you need to know about sending invoices to public authorities and institutions in North Rhine-Westphalia.
Listen now!
eInvoice law Yes, see § 7a of the E-Government-Law
eInvoice regulation Yes, see eInvoice regulation of the State of North Rhine-Westphalia and additional information concerning the eInvoice in North Rhine-Westphalia
Obligation to accept eInvoices Yes, since 18.04.2020, for all authorities of the State of North Rhine-Westphalia, regardless of the order value. There are exceptions for direct contracts without award procedures or contracts requiring secrecy, see §6 ERechV of the Land NRW.
eInvoice obligation for suppliers No. However, contracting authorities may request electronic invoicing.
Ways of invoice receipt Using the NRW Portal > https://erechnung.nrw/, whereby the method of invoice receipt can be freely chosen by the contracting authority. Even an existing route ID(Leitweg-ID) does not automatically mean that the client is connected to the NRW portal.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice, when using the über NRW Portal for eInvoice submition. Suppliers should ask for the route ID (Leitweg-ID) of the contracting authority as part of the procurement process.
Last update 05.07.2020

Rhineland-Palatinate

Rhineland-Palatinate

eInvoice law Yes, see eInvoice Law of the State of Rhineland-Palatinate
eInvoice regulation The corresponding ERechV RP is still in progress.
Obligation to accept eInvoices Yes, since 18.04.2020 the authorities of the State Rhineland-Palatinate are obliged to accept electronic invoices regardless of the order value. Further information for invoice recipients can be found in the FAQ for eInvoice recipients of the state of Rhineland-Palatinate.
eInvoice obligation for suppliers A statement is only possible once the ERechV of the state of Rhineland-Palatinate is available. Further information for suppliers can be found in the FAQ for suppliers of the State of Rhineland-Palatinate. It is planned to oblige suppliers from 01.01.2024 onwards.
Ways of invoice receipt Via thecentral eInvoicing platform of the State of Rhineland-Palatinate(Zentrale Rechnungseingangsplattform des Landes Rheinland-Pfalz (ZRE RP)) > https://e-rechnung.service.rlp.de/. In addition, electronic invoices can be submitted via web upload or by e-mail, or later also by WebService via PEPPOL. Invoices to connected invoice recipients (state administration as well as local administration) must be transmitted via the Central eInvoice Receipt Portal RLP.
Accepted invoice formats XRechnung oder alternativ in einem EN-16931 Format wie z.B. ZUGFeRD 2.0 (Profil EN 16931).
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
Last update 27.04.2021

Saarland

Saarland

eInvoice law Yes, see § 10a of the E-Government-Law of the State of Saarland ( E-GovG SL)
eInvoice regulation Yes, see regulation on electronic invoicing in public procurement in the Saarland. Further information can be found on the central e-Invoicing platformof the Saarland.
Obligation to accept eInvoices Yes, since 18.04.2020 all authorities of the State of Saarlandare obliged to accept eInvoices.
eInvoice obligation for suppliers Yes, from 01.01.2022. Exceptions only for individual orders < 1000€, orders which are subject to the obligation of secrecy and for suppliers from non-EU countries (see ERechV Saarland §1 paragraph 2 and 3, and §3 paragraph 2).
Ways of invoice receipt Via the central eInvoicing platform of the State of Rhineland-Platinate (Zentrale Rechnungseingangsplattform des Landes Rheinland-Pfalz (ZRE RP)) > https://e-rechnung.service.rlp.de/. In addition, electronic invoices can be submitted via web upload or by e-mail, or later also by WebService via PEPPOL. Invoices to connected invoice recipients (state administration as well as local administration) must be transmitted via the Central eInvoice Receipt Portal RLP.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. Invoicing parties should receive the routing ID (Leitweg-ID) of the contracting authority when awarding the contract.
Last update 27.04.2021

Saxony

Saxony

eInvoice law Yes, see § 3a of the E-Government-Law of the State of Saxony
eInvoice regulation Yes, see E-Government-Law Implementing Regulation of the State of Saxony
Obligation to accept eInvoices Yes, since 18.04.2020 the authorities of the State of Saxony are obliged to accept eInvoices for upper-threshold orders. In addition, invoices for orders requiring secrecy are considered exceptions (see SächsEGovG §3a section 3).
eInvoice obligation for suppliers No. By deviating from this, contracting authorities may contractually agree to electronic invoicing (see § 3a (1) sentence 3 of the E-Government-Law of the State of Saxony).
Ways of invoice receipt Using the central invoice receipt platform (Zentrale Rechnungseingangsplattform der Bundesdruckerei) > https://xrechnung-bdr.de/. eInvoices can be submitted through the OZG-RE Portal manually via the webbrowser, via webupload, by e-Mailor per Webservice via PEPPOL.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
Last update 05.07.2020

Saxony-Anhalt

Saxony-Anhalt

eInvoice law Yes, see eInvoice-Law of the State of Saxony-Anhalt.
eInvoice regulation Yes, see regulation of the State of Saxony-Anhalt.
Obligation to accept eInvoices Yes, since 18.04.2020 the authorities of the State of Saxony-Anhalt are obliged to accept electronic invoices regardless of the order value.
eInvoice obligation for suppliers No.
Ways of invoice receipt Via the eInvoicing portal of the State of Saxony-Anhalt(E-Rechnungs-Portal des Landes Sachsen-Anhalt) > https://serviceportal.sachsen-anhalt.de/SachsenAnhaltGateway/Service/Entry/XRECHNUNG
Leitweg-ID The routing ID (Leitweg-ID) is mandatory as part of the eInvoice. Contractors should receive the “Leitweg-ID” of the contracting authority in the context of the contract award process.
Last update 05.07.2020

Schleswig-Holstein

Schleswig-Holstein

eInvoice law Yes, see § 52g of the Administrative Law of the State of Schleswig-Holstein
eInvoice regulation Yes, see eInvoice regulation of the State of Schleswig-Holstein
Obligation to accept eInvoices Yes, since 18.04.2020the authorities of the State of Schleswig-Holstein are obliged to accept electronic invoices regardless of the order value. For contracting authorities which are not state authorities, the obligation applies to above-threshold contracts. In addition, invoices for orders requiring secrecy (see §6 of the ERechV of the State of Schleswig-Holstein) are an exception.
eInvoice obligation for suppliers No.
Ways of invoice receipt Via the eInvoice portal of the state of Schleswig-Holstein > https://serviceportal.schleswig-holstein.de/Verwaltungsportal/Service/Entry/XRECHNUNG. Throuhg the portal electronic invoices can be entered manually via the web browser, submitted by web upload or by e-mail. Further information regarding the portal is provided by the IT-Verbund Schleswig-Holstein (ITVSH).
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The Leitweg-ID is mandatory as part of the eInvoice. Invoicing parties should ask for the routing ID (Leitweg-ID) of the contracting authority when awarding the contract.
Last update 18.12.2020

Thüringen

Thüringen

eInvoice law Yes, see § 4a of the E-Government-Law.
eInvoice regulation Yes, see regulation of the State of Thüringen
Obligation to accept eInvoices Yes, since 18.04.2020 the authorities of the State of Thuringia are obliged to accept electronic invoices regardless of the order value.
eInvoice obligation for suppliers No. However, contracting authorities may contractually agree to electronic invoicing.
Ways of invoice receipt Using the central invoice receipt platform (Zentrale Rechnungseingangsplattform der Bundesdruckerei)> https://xrechnung-bdr.de/. eInvoices can be submitted through the OZG-RE Portal manually via the webbrowser, via webupload, by e-Mailor per Webservice via PEPPOL.
Accepted invoice formats XRechnung or alternatively in an EN-16931 format such as ZUGFeRD 2.0 (profile EN 16931)
Leitweg-ID The Leitweg-ID is mandatory as part of the eInvoice. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
Last update 05.07.2020

XRechnung to the public authorities: Also for SMEs and corporations (almost) no problem!

Good news first: there is no basic obligation to send invoices to contracting authorities only electronically and in an EU-compatible version.

However, exceptions confirm the rule here as well. After all, anyone who has federal authorities, constitutional bodies, a ministry or another invoice recipient at federal level as customers must in fact be able to issue the required electronic invoices very soon. Or to be more precise: from 27 November 2020, federal clients will no longer be allowed to accept invoices that do not comply with European standards. Simple PDF invoices or even paper invoices will then be rejected and no longer paid.

The only exceptions (at federal level): In accordance with § 3 (3) of the Federal E-Invoice Regulation, requests for payment after fulfilment of a direct order are exempt from the obligation to e-invoice up to an amount of EUR 1,000. According to § 8 E-Rech-VO, the same also applies to confidential invoice data from matters of the Foreign Service and other procurements abroad as well as to value dates which are to be issued in procedures of organ lending according to § 159 paragraph 1 number 5 of the Law against Restraints of Competition.

On the state level, however, there is (still) virtually no obligation to send e-invoices to the administration. On the other hand, the almost unmanageable number of different detailed specifications, portals, transmission paths and threshold values make e-Invoicing to public administration and public enterprises a veritable minefield. Especially if you are a supplier or service provider to the public sector for several invoice recipients in different countries, municipalities or regions.

Are you wondering how you and your company can send electronic invoices to the administration easily, quickly and securely in future?

With the eBeleg Services of XimantiX you create, send and receive electronic invoices in all common formats, not only as XRechnung or ZUGFeRD! And thanks to our sophisticated interface, ideally directly from your own ERP system!

Sounds exciting? Here you can learn more about perhaps the easiest way to send and receive invoices as XRechnung!

The most important questions about XRechnung & Co.

Do you have a specific question on electronic invoicing for the administration or public companies in Germany? In this case we have prepared the right answers for you!

What is the XRechnung?

XRechnung is a semantic data model with which electronic invoices can be sent to the German administration in accordance with the specifications of the European standardization authority CEN. The XRechnung thus represents a national variant of the EU standard EN 16931, a so-called Core Invoice Usage Specification (CIUS).

What is a “real” e-Invoice?

An electronic invoice consists of structured invoice data that can be processed automatically. A simple PDF document without the corresponding XML data record is therefore no longer a valid invoice. Not even if the PDF invoice is transmitted to the invoice recipient completely digitally, e.g. by e-mail.

Who is obliged to e-invoicing?

All public sector invoice recipients must be able to receive electronic invoices from 18 April 2020. From 27 November 2020, all business partners of invoice recipients of the Federal Government and the Free Hanseatic City of Bremen will also be obliged to issue their invoices in the required electronic form. Some consumers at national and local level do not demand a (real) e-Invoice from their suppliers until later. These include Baden-Württemberg and Saarland (from 01.01.22), Mecklenburg-Western Pomerania (from 01.04.2023), Hesse (from 18.04.24) and Rhineland-Palatinate (from 01.01.24). However, there are also regulations, e.g. in NRW, under which the invoice sender can stipulate an obligation to submit invoices as e-invoices in the course of the contract award process. Currently, 15 federal states have regulations in the form of an ERechV. We stay on the ball for you and update this paragraph on a regular basis.

How do XRechnung and the German GoBD fit together?

The principles for the proper keeping and storage of books, records and documents in electronic form as well as for data access (GoBD) contain, among other things, specifications on which invoice contents must also be archived when e-invoices are exchanged. But with an experienced service provider like XimantiX, archiving XRechnung & Co. is absolutely no problem!

What is the difference between XRechnung and ZUGFeRD 2.0?

The main difference between the two formats is obvious in the truest sense of the word: whereas an XRechnung is a pure data record, an invoice in standard ZUGFeRD 2.0 consists of a data record and a so-called visual document in the form of a PDF. However, both standards basically meet the European requirements.

What must the format XRechnung or the EN-16931-compliant invoice contain?

For business partners in the public sector who must or want to deliver their invoice as an XRechnung, the following information is required in addition to the VAT invoice components:

  1. An identification number, usually in the form of the Leitweg-ID
  2. the bank account details
  3. the payment conditions
  4. the e-mail address of the invoicing party or sender, sometimes also a De-Mail address

Depending on the ERechV, the following information must also be included if it has been transmitted to the invoicing party within the scope of the order:

  1. the supplier number,
  2. a purchase order number and
  3. in rare cases still a file number or a cost centre, if available

Depending on the invoice recipient, there may be different rules, especially with regard to the required identification number. Therefore, please refer to the valid regulation (ERechV) of the federal government or federal state or agree to it.

What is a Routing Identification Number (Leitweg-ID)?

The Leitweg-ID is a structured identification number. In Germany, it is used for the correct forwarding of centrally received invoices to the public authority issuing the invitation to tender.

The structure of the route ID consists of rough addressing, fine addressing and check digit. The rough address contains an identifier for the federal state (2 digits), the administrative district (1 digit), the county (2 digits) and the municipality (3 digits). The fine addressing is a 5-digit code for the respective public authority or institution. Finally, the Leitweg-ID contains a 2-digit check number.

XRechnung - Component - Leitweg-ID

Fig. Structure of the Leitweg-ID
Source: Created on the basis of the format specification of the “Koordinierungsstelle für IT-Standards”.

The allocation of the Leitweg-ID is partly done centrally. At the federal level the KKR is responsible for providing it. Depending on the federal state, there is a different central administrative office for the allocation of the Leitweg-ID.

However, some federal states do not yet have a central awarding authority. A central Germany-wide register for the Leitweg-ID of public contracting authorities does not yet exist, but is under consideration.

The invoicing party or invoice sender receives the Leitweg-ID of the public tenderer in advance, e.g. within the scope of the contract award.

For more information on the Leitweg-ID, see the Leitweg-IDSpecification from the “Koordinierungsstelle für IT-Standards”.

What is the difference between ZRE and OZG-RE?

While electronic invoices can be sent to all recipients of the federal administration via the Central Invoice Receipt of the Federation (ZRE), the roughly “identical” Online Access Act-compliant Invoice Receipt Platform (OZG-RE) is used by some federal states to receive electronic invoices. In addition, however, it is already clear that there will also be some individual solutions at state level.

You can reach the ZRE portal here: https://xrechnung.bund.de/

A central access point to the OZG-RE (which, however, will not be used by all member countries) can be accessed via the following URL: https://xrechnung-bdr.de

Which portals are now actually available for receiving XRechnungen?

We have listed the portals in each individual case in the above-mentioned information on the respective federal state. This is simply a snapshot of all the portals.

ePodcast episode: In keeping with the topic of invoice receipt portals for the federal government and the Länder, we have put the most important things on the audio track (German language) for you in just under 15 minutes.It’s worth listening in!

In addition to the portals at federal and state level, there is a portal by the Bundesdruckerei called VPX for use by public authorities and institutions that have not yet been connected. This is accessible at the following URL: bdr-businessportal.de/edi/. Similarly to the other portals, you also have to register here before you can use it. Your invoice recipient should be able to tell you which portal he is connected to, i.e. via which channel you can or must transmit your invoices.

Here are the portals of the federal government and the 13/16 Länder:

  1. Zentralen Rechnungseingang des Bundes (ZRE): xrechnung.bund.de; Invoices for routing IDs starting with “991-…” are accepted.
  2. OZG-konforme Rechnungseingangsplattform (OZG-RE), currently in use in Berlin, Brandenburg, Saxony, Thuringia, Mecklenburg-Vorpommern: xrechnung-bdr.de
  3. Zentraler Rechnungseingang Baden-Württemberg: www.service-bw.de/erechnung
  4. zERIKA of the Free Hanseatic City of Bremen: www.e-rechnung.bremen.de
  5. central ePoststelle of Niedersachsen ( Niedersächsische Antragssystem für Verwaltungsleistungen Online (NAVO) ) : www.navo.niedersachsen.de/navo2/portal/ERechnungsApp/18465/Start
  6. NRW Portal: erechnung.nrw
  7. The eInvoice portal Rhineland-Palatinate is used in Rhineland-Palatinate and Saarland: e-rechnung.service.rlp.de;
  8. eInvoice Portal of Saxony-Anhalt: serviceportal.sachsen-anhalt.de/SachsenAnhaltGateway/Service/Entry/XRECHNUNG
  9. eInvoice receipt portal of Schleswig-Holstein: serviceportal.schleswig-holstein.de/Verwaltungsportal/Service/Entry/XRECHNUNG

Please be aware: the existence of a portal does not necessarily mean that it is also used by your client. In NRW, for example, the way the invoice is received can be freely chosen by the client. In Saarland, too, the design of the e-invoice receipt is partly free according to the Regulation on Electronic Invoicing in Public Procurement in Saarland (eReVo-SL).

The Free Hanseatic City of Hamburg has so far offered reception by e-mail (see www.hamburg.de/kasse/13082768/e-rechnung/). In the Free State of Bavaria and in Hesse, no central invoice receipt is available yet.

We therefore recommend that you coordinate both the method of receipt and the mandatory requirements with the client so that your invoices arrive safely and without unnecessary delays.

Where can I get more information about XRechnung?

To find out how you can quickly and easily send and receive electronic invoices – ideally even from your existing ERP system – in all standard formats, visit our service page about XRechnung Software. Further information on the status of XRechnung in the various federal states can be found in our update on the implementation at state level or at the Verband elektronische Rechnung (VeR), clearly arranged using an interactive map. Further information on the ZRE and the necessary requirements can be found at bund.de.

 

¹C. Rogall-Grothe: Leitfaden Elektronische Rechnung in der öffentlichen Verwaltung, Frankfurt am Main 2014

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