
Tax Authority
Bundesministerium des Innern (BMI) – Interior Ministry
Federal Administrative level: Bundesministerium des Innern (BMI) – Interior Ministry.
Federal state level (Länder): Each federal state (Land) assumes its own responsibility.
The German Electronic invoice regulation has been imposed by the European directives and is currently only mandatory in the public sphere. Since Germany is a federal republic, each state will determine its own invoicing policies.
Germany is actively preparing for its B2B e-invoicing initiative as part of the Wachstumschancengesetz, a law aimed at promoting business growth, simplifying taxes, and ensuring tax fairness. Initially, Germany aimed to implement B2B e-invoicing from January 2025, but the BMF has recently proposed a phased approach, allowing for voluntary adoption from January 2027 and making it mandatory in two stages by January 2026.
Bundesministerium des Innern (BMI) – Interior Ministry
Federal Administrative level: Bundesministerium des Innern (BMI) – Interior Ministry.
Federal state level (Länder): Each federal state (Land) assumes its own responsibility.
Since April 18, 2020, German federal states have been mandated to accept B2G e-invoices in compliance with European Directive 2014/55/EU. Upcoming federal states that will soon require their suppliers to generate e-invoices include Rhineland-Palatinate starting on January 1, 2024, and Hesse in April 2024.
The "Bundesrat", the representative body of the federal states of Germany, has approved the draft law that includes B2B electronic invoicing, postponing the start of the mandatory issuance of invoices to January 2027 for companies with more than 800,000 € of turnover and 2028 for companies with less than 800,000 € of turnover. However, all companies should be ready to receive electronic invoices as of 2025.
XRechnung y ZUGFeRD 2.1
Not mandatory.
10+1 años.
Contact one of our e-invoicing specialists.
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Gesetz
Verordnung
Annahmepflicht
Ausstellungspflicht
Ja, seit dem 27.11.2020
Format
Adressierung
Leitweg-ID
Zentraler Rechnungseingang
Über Rechnungseingangsplattformen:
Übertragungsweg
Weberfassung, Webupload, E-Mail, DE-Mail, PEPPOL
Law
Berliner E-Rechnungsgesetz (BERG)
Regulation
Obligation to accept
Obligation to issue
No obligation
Format
Addressing
Leitweg-ID (BT-10)
Invoice reception
Federal state invoice portal OZG-RE
Transmission path
Web capture, web upload, email, DE-Mail, Peppol
Law
E-Rechnungsgesetz Sachsen-Anhalt - ERG LSA
Regulation
Obligation to accept
Obligation to issue
Unknown
Format
Addressing
Leitweg-ID
Invoice reception
Landeseigenes E-Rechnungsportal
Transmission path
Web capture, e-mail, DE-Mail, Peppol
Law
E-Government-Gesetz Rheinland-Pfalz (ERechGRP)
Regulation
Obligation to accept
Obligation to issue
Planned, from 01.01.2024
Format
Addressing
Leitweg-ID
Invoice reception
Central Invoice Portal of the State of Rhineland-Palatinate ZRE RLP (E-Invoice Portal Rhineland-Palatinate)
Transmission path
Webupload, e-mail, later also Peppol
Law
Brandenburgeisches E-Government-Gesetz (BbgEGovG)
Regulation
Obligation to accept
Obligation to issue
No obligation
Format
Addressing
Leitweg-ID
Invoice reception
Federal state invoice portal OZG-RE
Transmission path
Web capture, web upload, e-mail, Peppol
Law
Gesetz über digitale Verwaltung und Informationssicherheit (NDIG)
Regulation
Obligation to accept
Obligation to issue
Unknown
Format
Addressing
Leitweg-ID (BT-10)
Invoice reception
Transmission path
Web upload, e-mail; web capture, from 18.04.2022 also Peppol
Law
E-Government-Gesetz Mecklenburg-Vorpommern (EgovG M-V)
Regulation
Obligation to accept
Obligation to issue
From 01.04.2023
Exceptions
Format
Addressing
Routing ID when using OZG-RE
Invoice reception
Federal state invoice portal OZG-RE
Transmission path
Portal, E-Mail, Peppol
Law
Thüringer E-Government-Gesetz (ThürEGovG)
Regulation
Obligation to accept
Obligation to issue
No obligation
Format
Addressing
Leitweg-ID (BT-10)
Invoice reception
Federal state invoice portal OZG-RE
Transmission path
Web capture, web upload, e-mail, Peppol
Law
E-Government-Gesetz Baden-Württemberg (EgovG BW)
Regulation
Obligation to accept
Obligation to issue
Format
Addressing
Leitweg-ID
Invoice reception
Federal state invoice portal Service Portal Baden-Württemberg
Transmission path
Webupload, e-mail, in future also Peppol
Law
Gesetz zur Weiterentwicklung des digitalen Finanzmanagements in Hamburg und zur Änderung haushaltsrechtlicher Vorschriften
Regulation
Obligation to accept
Obligation to issue
From 01.01.2022
Exceptions: Invoices up to an amount of 1,000 euros
Format
Addressing
Leitweg-ID (List of Hamburg Routing IDs)
Invoice reception
Central invoice receipt portal of the country (E-Rechunungsportal)
Transmission path
Peppol, E-Mail
Law
Landesverwaltungsgesetz - LVwG
Regulation
Obligation to accept
Obligation to issue
No obligation
Format
Addressing
Leitweg-ID (BT-10)
Invoice reception
Federal state invoice portal Landeseigene E-Rechungsportal
Transmission path
E-mail, DE-Mail, Web Service, Peppol
Law
E-Government-Gesetz Nordrhein-Westfalen (EGovNRW)
Regulation
Obligation to accept
Obligation to issue
No obligation
Format
Addressing
Leitweg-ID (BT-10)
Invoice reception
Invoice portal of the state of North Rhine-Westphalia (vergabe.NRW)
Transmission path
Weberfassung, E-Mail, DE-Mail, Peppol
Law
Sächsisches E-Government -Gesetz
Regulation
Obligation to accept
Obligation to issue
Unknown
Format
Addressing
Leitweg-ID
Invoice reception
Federal state invoice portal OZG-RE
Transmission path
Web capture, e-mail, DE-Mail, web service, Peppol
Law
Gesetz zur Förderung der elektronischen Verwaltung in Bremen
Regulation
Obligation to accept
Obligation to issue
From 27.11.2020
Exceptions
Format
Addressing
Leitweg-ID (BT-10)
Invoice reception
Central invoice receipt portal of the country zERIKA
Transmission path
Web capture, web upload, email, DE-Mail, Peppol
Law
E-Government-Gesetz Saarland (EGovSL)
Regulation
Obligation to accept
Obligation to issue
From 01.01.2022
Exceptions: With an order value of more than 1.000 Euro
Format
Addressing
Leitweg-ID
Invoice reception
Cooperation with Rhineland-Palatinate for the use of the ZRE RLP
Transmission path
Webupload, e-mail, later also Peppol
Law
Bayerisches E-Goverment Gesetz (BayEGovG)
Regulation
Obligation to accept
Obligation to issue
No obligation
Format
Addressing
Not planned. Routing ID is issued by the competent authority in the state administration (ordering party) to the biller as required
Invoice reception
Decentralized invoice receipt
Transmission path
Law
Regulation
Obligation to accept
Obligation to issue
From 18.04.2024
Format
Addressing
An identification number must be used, this is done as specified by the customer. This can but does not have to have the routing ID format.
Invoice reception
Currently not centrally planned.
Transmission path
Initially decentralized transmission channels (e-mail inboxes), if web service is offered, then possibly Peppol.
Obligation
Upcoming obligation (Mecklenburg-Western Pomerania from April 1, 2023, Rhineland-Palatinate planned from January 1, 2024,Hesse from April 18, 2024).
No obligation
OZG-RE
Federal invoice portal
Decentralized solution
XRechnung is one of the electronic invoice formats in Germany. It is an XML document adapted to European Union directives.
The ZUGFeRD (Zentraler User Guide des Forum elektronische Rechnung Deutschland), is another format accepted in Germany. It is a hybrid format composed of a PDF A3 with an encrusted XML conforming to the European standard.
ZRE is the acronym for the Zentrales Rechnungseingangsportal des Bundes portal which is the reception portal for electronic invoices received from suppliers to the federal government.
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.