Germany: B2G e-Invoicing in the German Federal States

The European Directive 2014/55/EU mandates that all public administrations within EU Member States must be able to receive and process electronic invoices that comply with the European standard defined by the European Committee for Standardization (CEN), specifically the EN 16931 standard.

To comply with this directive, Germany adapted its legal framework by enacting the E-Rechnungs-Gesetz (Electronic Invoicing Law) and the E-Rechnungsverordnung (Electronic Invoicing Regulation), which establish the technical and legal requirements for implementing electronic invoicing in the public sector.

The rollout of B2G electronic invoicing in Germany has been carried out in phases:

• April 18, 2019: Mandatory receipt of electronic invoices at the federal level
• April 18, 2020: Mandatory receipt at regional and local levels
• November 27, 2020: Mandatory issuance of e-invoices to the federal administration

In this context, EDICOM, an active member of the Verband elektronische Rechnung (VeR) since 2018, is working closely with other technology providers in Germany to promote the digitalization of the B2G ecosystem. One of the key initiatives emerging from the association's workshop is the creation of a centralized directory for the Leitweg-ID, a crucial identifier for routing invoices to the correct public entities.

This project aims to simplify electronic processes for public administrations, suppliers, and clients across all levels of the public sector. The working group has already submitted a formal proposal to the VeR General Assembly (Hauptversammlung) to consolidate this initiative and move toward a more integrated and efficient infrastructure.

B2G e-Invoicing status at the national level in Germany

At the national level, the E-Rechnungsverordnung legislative decree established the Koordinierungstelle für IT-Standards (KoSIT). This body is tasked with creating a standardized invoice that conforms to the EN 16931 standard. 

In Germany, the central government's electronic invoice format is outlined in the Basic Specification for Invoice Users (CIUS). Two formats are accepted: the national ZUGFeRD and the Peppol UBL, known as XRechnung.

Accepted methods of communication include:

• Manual
• Email
• De-Mail
• WebService
• Peppol

Germany is in the process of consolidating its two federal B2G electronic invoicing platforms, ZRE and OZG-RE, into a single system aimed at streamlining operations and improving the user experience. This merger seeks to eliminate redundant infrastructure, reduce administrative costs, and simplify the invoicing process for suppliers.

Since 2018, Germany has operated with two independent platforms:

• ZRE: Used by the direct federal administration
• OZG-RE: Used by the indirect federal administration and by seven German federal states (Länder)

In November 2024, the Federal Ministries of Finance and the Interior decided to integrate ZRE into OZG-RE, with the goal of creating a single portal for submitting e-invoices to the federal government. As previously noted, the ZRE platform will be decommissioned starting in Q4 2025.

The transition began on May 23, 2025, with the Procurement Office of the Bundeswehr as the first entity to adopt the new platform. Other federal agencies will follow in subsequent phases, and suppliers will receive advance notice to help them adapt.

The transition began on May 23, 2025, with the Procurement Office of the Bundeswehr as the first entity to adopt the new platform. Other federal agencies will follow in subsequent phases, and suppliers will receive advance notice to help them adapt.

B2G e-Invoicing status at the regional level in Germany

The German Federal Electronic Invoicing Act, E-Rechnungs-Gesetz, allows each of the federal states to enact their own specific regulations. 

The implementation process in Germany has taken place concurrently with that of its 16 federal states, each possessing the legislative freedom to adapt the European directive to their needs. The advancement of electronic invoicing depends on each federal state (Bundesland) issuing its own decree that addresses:

• Communication systems.
• Invoice formats.
• Access points for electronic invoicing with regional and local public administrations.

Federal states can choose either to adopt the Core Invoice User Specification (CIUS) model or to develop their own electronic invoicing standards.

The only requirement for the federal states is that if they develop their own web service, it must also be compatible with the Peppol network. 

What is ZUGFeRD?

ZUGFeRD stands for "Central User Guide of the Electronic Invoice Germany Forum" and is a standard developed and managed by the "Forum Elektronische Rechnung Deutschland" (FeRD). 

This hybrid data format integrates structured invoice data in XML format into a PDF (PDF/A-3) document. The invoice is thus transmitted as a PDF document, which serves as the visual component, while an identical XML copy of the invoice is embedded within the same PDF. This enables the electronic processing of the invoice using the structured data. 

A significant advancement for electronic invoicing in B2G scenarios is the updated ZUGFeRD model, which complies with the European standard EN 16931 and the French Factur-X 1.0 standard.

What is XRechnung?

Alongside the updated ZUGFeRD, XRechnung is the national standard for electronic invoices in B2G interactions in Germany. This format, consisting of an XML data file that includes the required invoice data, is mandatory for central, regional, and local authorities. Created in line with the European standard EN 16931, its use has been approved since November 2020. ZUGFeRD is also applicable in B2B, B2G, and B2C commercial transactions. 

The standard is maintained and developed by the Koordinierungsstelle für IT-Standards (KoSIT) on behalf of the IT Planning Council. Furthermore, KoSIT coordinates the ongoing development of XRechnung, engaging experts from the federal government, states, and municipalities.

What is the Leitweg-ID?

The Leitweg-ID is a unique identifier used to specify the recipients of B2G documents sent to invoice reception platforms in Germany. 

The Koordinierungsstelle für IT-Standards (KoSIT), which is responsible for the development of standardized invoices, mandates this identifier. Public administrations are required to provide the Leitweg-ID to the issuer of the electronic invoice, who must then include it in the document before submission.

Two types of Leitweg-ID codes are required: The first is a technical code that identifies the buyer’s platform. The second is a commercial code, provided by the buyer with each new contract or order.

EDICOM's Electronic Invoicing Solution in Germany

EDICOM, a tech partner specializing in EDI (Electronic Data Interchange) and e-Invoicing, offers a data transformation and communications solution to issue invoices in line with the specifications of public administrations. The solution is equally valid for B2B relations.

EDICOM has developed the global e-Invoicing platform with a multistandard capacity, making it possible to format any data into the UBL, XRechnung, or ZUGFeRD standards defined by the German authorities.

EDICOM’s solution ensures the creation, storage, and transmission of electronic documents according to German law, it issues and receives e-invoices through a solution integrated with the company's ERP system.

EDICOM is also certified as a Peppol Access Point, guaranteeing connection not only with German government agencies but any public administration in Europe.

One of the platform’s services is its constant update process: EDICOM actively manages know-how to keep its solution permanently up to date with the regulatory changes periodically occurring in the different countries where solutions are offered. This includes formats, reporting processes, communications, signatures, etc., making it a solution that is adaptable to any new requirements in the rollout of the German e-invoice.

B2G e-Invoicing in Baden-Württemberg

• Transposition via law E-Government-Gesetz Baden-Württemberg (EgovG BW).
• Local regulation:  E-Rechnungsverordnung Baden-Württemberg (ErechVOBW).
• Reception of electronic invoices through a central portal.
• The channels of communication are: web upload, e-mail, and through the Peppol network. 
• The allowed standards are XRechnung and CEN-compatible ones.
• Public providers must issue e-invoices except invoices up to an amount of 1.000€ and invoices from and to municipalities / municipal associations.

B2G e-Invoicing in Bavaria

• Transposition via law Bayerisches E-Goverment Gesetz (BayEGovG).
• Local regulation:  Bayrische E-Government Verordnung - BayEGovV.
• Invoice reception  Is decentralized.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Lower Saxony

• Transposition via law Niedersächsisches Gesetz über digitale Verwaltung und Informationssicherheit (NDIG).
• Local regulation: Niedersächsischen Verordnung über den elektronischen Rechnungsverkehr.
• Reception of invoices via its own local invoicing portal at Zentrale E-Poststelle.
• The possible communication channels are web upload and email, from 01.07.2021 web registration, web upload, emal and from 18.04.2022 Peppol.
• The allowed standard is XRechnung.

B2G e-Invoicing in Berlin

• Transposition via law Berliner E-Rechnungsgesetz (BERG).
• Local regulation: E-Rechnungsverordnung (E-RechV).
• Invoice reception via the OZG-RE platform.
• The possible communication channels are: Web capture, web upload, e-mail, DE-mail and PEPPOL.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Brandenburg

• Transposition via law Brandenburgeisches E-Government-Gesetz (BbgEGovG).
• Local regulation: Verordnung über die elektronische Rechnungsstellung bei öffentlichen Aufträgen.
• Invoice reception via the OZG-RE platform.
• The possible communication channels are: Web capture, web upload, e-mail, DE-mail and PEPPOL.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Bremen

• Transposition via law Gesetz zur Förderung der elektronischen Verwaltung in Bremen.
• Local regulation: Verordnung über die elektronische Rechnung (E-Rechnungs-VO).
• Reception of e-invoices via its own local invoicing portal “zERIKA”.
• The possible communication channels are: Web capture, web upload, e-mail, DE-mail and PEPPOL.
• The allowed standards are XRechnung and CEN-compatible ones.
• All public providers must issue e-invoices.

B2G e-Invoicing in Hessen

• Transposition via law Hessisches E-Government-Gesetz (HEGovG).
• Local regulation: E-Rechnungs-Verordnung Hessen.
• Central Invoice Reception for the State Administration of Hesse
• The possible communication channels for the central invoice reception in the State Administration of Hesse are ZRE, Peppol, and email.
• The allowed standards are CEN-compatible ones.

B2G e-Invoicing in Hamburg

• Transcription of the law through the Law on further development of digital financial managment in Hamburg and on changes to budgetary regulations (Gesetz zur Weiterentwicklung des digitalen Finanzmanagements in Hamburg und zur Änderung haushaltsrechtlicher Vorschriften.)
• Reception of invoices through the central portal. 
• The possible communication channels are e-mail and DE-mail.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Mecklenburg-Vorpommern

• Transposition via law E-Government-Gesetz Mecklenburg-Vorpommern (EgovG M-V) – not yet passed: Draft presented.
• Legal Decree ERechV Mecklenburg-Vorpommern.
• Invoice reception via the OZG-RE platform.
• The possible communication channels are: portal, e-mail and Peppol.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Saxony

• Transposition via law Sächsisches E-Government -Gesetz.
• Local regulation: Sächsisches E-Government-Gesetz-Durchführungsverordnung.
• Invoice reception via the OZG-RE platform.
• The possible communication channels are: e-mail, DE-mail, web service and Peppol.
• The allowed standards are XRechnung and CEN-compatible formats.

B2G e-Invoicing in Saarland

• Transposition via law “E-Government-Gesetz Saarland (EGovSL)
• Local regulation: E-rechnungsverordnung Saarlabd (E-RechVO SL)
• Invoice reception via Rhineland-Palatinate’s portal ZRW-RLP (co-utilisation)
• The possible communication channels are: Web upload, e-mail, in future Peppol.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in North Rhine-Westphalia

• Transposition via law E-Government-Gesetz Nordrhein-Westfalen (EGovNRW).
• Local regulation: Verordnung zur Ausgestaltung des elektronischen Rechnungsverkehrs nach § 7a des E-Government-Gesetzes Nordrhein-Westfalen.
• Reception of e-invoices through the ZRE RLP portal (E-Rechnungsportal Rheinland-Pfalz).
  The possible communication channels are: Web capture, e-mail, DE-mail and Peppol.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Rhineland-Palatinate

• Transposition via law E-Government-Gesetz Rheinland-Pfalz (ERechGRP).
• Local regulation: E-Rechnungs-Verordnung RLP, not yet legislated/in force.
• Central invoice receipt portal for federal state ZRE RLP (E-Rechnungsportal Rheinland-Pfalz.
• The possible communication channels are: web upload, e-mail, in the future web service with  PEPPOL.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Saxony-Anhalt

• Transposition via law E-Rechnungsgesetz Sachsen-Anhalt - ERG LSA.
• Local regulation: E-Rechnungsverordnung LSA.
• Central invoice receipt portal for federal state (E-Rechnungsportal).
• The possible communication channels are: web capture, e-mail, and Peppol.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Schleswig-Holstein

• Transposition via Landesverwaltungsgesetz - LVwG
• Local regulation: E-Rechnungsverordnung (ERechVO).
• Invoice reception via its own local invoicing portal.
• The possible communication channels are: e-mail, DE-mail, web service and Peppol.
• The allowed standards are XRechnung and CEN-compatible ones.

B2G e-Invoicing in Thuringia

• Transposition via law Thüringer E-Government-Gesetz (ThürEGovG).
• Local regulation: Thüringer E-Rechnungs-Verordnung (ThüringerERechVO).
• Invoice reception via the OZG-RE platform.
• The possible communication channels are: Web capture, web upload, e-mail and Peppol.
• The allowed standards are XRechnung and CEN-compatible ones.