XRechnung - What is XRechnung? - Picture of the article

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 became necessary after the European Union, as part of its digital offensive, obliged all member states by Directive 2014/55/EU to ensure the receipt of electronic invoice data by public administrations.

Why? It is simple: since “real” electronic invoices are structured data sets, they should address several problems at once. This is because invoice content provided in a uniform format is not only easier to validate, but can also be transferred 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.

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

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

As a result, as early as 18 April 2020, all contracting authorities must be able to receive (and actually process electronically) incoming electronic invoices in a format 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 your client. 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
  • In case of high amount of invoices: Webservice 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 facilitating the sending of electronic invoices directly from their own ERP system as XRechnung or in any another desired eInvoice 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.

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 is likely to take a little longer before even the last contracting authority will be able to receive “real” electronic invoices 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. In the end, all it took was the adoption of a corresponding e-invoice law (ERechG) and an e-invoice ordinance (E-Rech-VO), which defined the structure, scope and timetable for e-invoice to the german state authorities. The next step was to find and implement a common solution (in the form of the ZRE) for all invoice recipients of the German federal government and to connect it to all invoice 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 states and municipalities. Even within these areas, it is partly left to the clients to decide from which invoice volume (€ 1,000, subliminal orders, above-threshold orders) 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 states, such as Bavaria, now accept electronic invoices at state level, but do not impose any obligation 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 three most important core questions – and how the individual federal states deal with them – in three 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 Sept. 12th 2020 Info, no regulation ERechV still in progress ERechV available Status ERechV
German federal states (*)
XRechnung 02E-Rechnung in DE - Wertgrenzen Übersicht - XimantiX* last update Sept. 12th 2020 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 Sept. 12th 2020 No obligation No overall obligation, BUTpossible ERechV still in progress Obligation (from Nov. 27th 2020) E-Invoice obligation
for billing party (*)
Obligation (BW + Saarland from Jan. 1st 2022, Hesse from Apr. 18th 2024)
XRechnung 04E-Rechnung in DE - Zentraler / Dezentraler Rechnungseingang - XimantiX* last update Sept. 12th 2020 OZG-RE own portal solution decentralised solution Centralised / decentralised
invoice reception(*)
portal solution in progress

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.

At federal level

At federal level

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, from 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 05.07.2020

Baden-Württemberg

Baden-Württemberg

eInvoice law Yes, see §4a of the E-Government-Law Baden-Württemberg (EGovG BW)
eInvoice regulation Yes, see eInvoice regulation of the state of Baden-Württemberg
Obligation to accept eInvoices Since 18.04.2020, public authorities and public sector companies in the state have been obliged to accept and process electronic invoices from a contract value of 1000€. 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

eInvoice law Yes, see Article 5 of the EGovernment-Law of Bavaria
eInvoice regulation Yes, see eInvoice regulation of Bavaria and explanatory information on 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 isnot mandatory in the Free State of Bavaria.
Ways of invoice receipt No central invoice receipt available from the State of Bavaria. The invoice is sent by e-mail directly to the invoice recipient.
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 05.07.2020

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 31.12.2022this also applies from a contract value of 1000€. (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, there is no general obligation for eInvoice so far.
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) from the contracting authority as part of the procurement process. Further details can be found in the information 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 eInvoice regulation of the Free Hanseatic City of Bremen
Obligation to accept eInvoices Yes, since 27.11.2019 via 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 05.07.2020

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, there is no general obligation for eInvoice so far.
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 Suppliers should ask the contracting authority as part of the procurement process 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 eInvoice regulation of the State of Hessen
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 05.07.2020

Lower Saxony

Niedersachsen

eInvoice law Yes, see § 6 of the E-Government-Law
eInvoice regulation Yes, see eInvoice 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 by e-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 05.07.2020

Mecklenburg Western Pomerania

Mecklenburg-Vorpommern

eInvoice law This has so far been presented as a draft of a second lawamending the e-government law of Mecklenburg-Vorpommern.
eInvoice regulation The corresponding ERechV M-V is currently being reviewed. Initial information is available on the service portal of the state of Mecklenburg-Vorpommern and in the FAQof the Mecklenburg-Vorpommern State Office of Finance.
Obligation to accept eInvoices Yes, since 18.04.2020, for all authorities of the State of Mecklenburg-Vorpommern. According to the current draft, an electronic invoice is accepted regardless of the order value.
eInvoice obligation for suppliers A statement can only be made once the ERechV of the State of Mecklenburg-Vorpommern is available.
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 provided for authorities of the state of Mecklenburg-Vorpommern, see FAQ of the Mecklenburg-Vorpommern State Office of Finance.
Last update 05.07.2020

North Rhine-Westphalia

Nordrhein-Westfalen

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, there is no general obligation for eInvoice so far. 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.
Ways of invoice receipt Via the central eInvoicing platform of the State of Rhineland-Palatinate(Zentrale Rechnungseingangsplattform des Landes Rheinland-Pfalz (ZRE RP)) > https://e-rechnung.service.rlp.de/. eInvoices can be submitted through the ZRE RP manually via the webbrowser, viaweb upload, by e-Mail or later also per Webservice via PEPPOL.
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 05.07.2020

Saarland

Saarland

eInvoice law Yes, see § 10a of the E-Government-Law of the State of Saarland ( E-GovG SL)
eInvoice regulation The corresponding eInvoice regulationSaar is still in progress. Further details can be found on the Information portal of the central eInvoice receipt of the State of Saarland.
Obligation to accept eInvoices Yes, since 18.04.2020 all authorities of the State of Saarland are obliged to accept eInvoices.
eInvoice obligation for suppliers A statement is only possible when the ERechV of the Saarland is available.
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/. eInvoices can be submitted through the ZRE RP manually via the webbrowser, viaweb upload, by e-Mail or later also per Webservice via PEPPOL. For contracting authorities, theimplementation of the receipt of invoices is optional to a large extent, therefore the use of the ZRE RP cannot automatically be assumed.
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

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, there is no general obligation for eInvoice so far. 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 eInvoice 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, there is no general obligation for eInvoice so far.
Ways of invoice receipt Vie 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. Suppliers should receive the route ID (Leitweg-ID) of the contracting authority in the context of procurement.
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 18.04.2020 the authorities of the State of Schleswig-Holstein re 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, there is no general obligation for eInvoice so far.
Ways of invoice receipt In a first step, electronic invoices are received by De-Mail. A portal as central invoice receipt is planned. Initial information about the portal is already available from the IT Association of 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. Suppliers should ask for the route ID (Leitweg-ID) of the contracting authority as part of the procurement process.
Last update 05.07.2020

Thuringia

Thüringen

eInvoice law Yes, see § 4a of the E-Government-Law.
eInvoice regulation Yes, see eInvoice regulation of the State of Thüringen
Obligation to accept eInvoices Yes, since 18.04.2020 the authorities of the State of Schleswig-Holstein re obliged to accept electronic invoices regardless of the order value.
eInvoice obligation for suppliers No, there is no general obligation for eInvoice so far. 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!

The good news first: there is no fundamental obligation to send invoices to public purchasers only electronically and in an EU-compatible format.

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 a customer must actually be able to issue the required e-invoice very soon. Or to be more precise: from 27th November 2020, federal clients will no longer be allowed to accept invoices that do not comply with European standards. Simple PDF invoices or even invoices on paper will then be rejected and no longer paid.

The only exceptions (at federal level): In accordance with § 3 (3) of the German Federal E-Invoice Ordinance (E-Rech-VO), invoices up to EUR 1,000 are exempt from the e-invoice obligation after fulfilment of a direct order. The same applies in accordance with Section 8 of the E-Rech-VO to confidential invoice data from foreign service matters and other procurements abroad as well as to invoices which are to be issued in procedures for the loan of organs in accordance with Section 159 (1) No. 5 of the Act against Restraints of Competition.

At the federal 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 thresholds make e-invoicing to public administration and public companies 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?

E-invoices consist of structured invoice data that can be processed automatically. A simple PDF document without a corresponding XML data record is therefore not a real e-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 invoice recipients in the public sector must be able to receive electronic invoices since 18 April 2020. From 27 November 2020, all suppliers 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 eInvoice format. Few clients at state and municipal level only demand a (genuine) eInvoice from their suppliers later. These include Baden-Württemberg (from 01.01.22) and Hessen (from 18.04.2024). However, there are also regulations, e.g. in North Rhine-Westphalia, under which the contracting authority can stipulate an obligation to submit invoices as eInvoices when awarding contracts. Currently, the regulations are available from 12 federal states 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 as to which invoice contents are to be archived also in the case of electronic invoices. 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 e-invoice in XRechnung standard is a pure data record, an invoice in ZUGFeRD 2.0 standard 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.

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 has been clearly compiled by the Verband elektronische Rechnung (VeR) using an interactive map. Further information on the ZRE and the necessary requirements can be found on bund.de.

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 Office of the Federal Government (ZRE), the Online Invoice Receipt Platform (OZG-RE), which is more or less “identical” in construction, will be 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 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

 

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