E-Invoicing for State Authorities in Germany
Electronic invoicing procedures vary across Germany’s federal states. Here you will find an overview of the requirements at both the federal level and in the individual states.
Comprises the federal ministries and their subordinate agencies—e.g., the Federal Ministry of Health or of Finance. These are directly subordinate to the Federal Government and implement federal laws and regulations.
Federal agencies that are not directly subordinate to the ministries—e.g., the Federal Network Agency, the Federal Office of Justice, or the Federal Agency for Civic Education. They may be federal higher authorities or federal institutions.
Peppol via Invoice-Portal.de
Email to a specific, customer-specific address (configured via the user account)
Upload via the Invoice Receipt Platform (OZG-RE)
Guide for Invoice Issuers
Terms of Use
Test Environment
Productivomzhewung OZG-RE
General Documents
Peppol Guide for the Federal Administration
Two federal platforms cover the majority of the states.
Onlinezugangsgesetz-konforme Rechnungseingangsplattform des Bundes. Übermittelt elektronische Rechnungen an Bundesverwaltungen und kooperierende Bundesländer.
Service Portal for Digital Administrative Services – Online Services from Federal States, Districts, and Municipalities, Including E-Invoicing Services.
Select a federal state on the map or from the list.
Baden-Wuerttemberg
Transmission channels:
Summary:
Bavaria
Transmission channels:
Summary:
For municipalities, associations of municipalities, district offices and other legal persons under public law subject to the supervision of the Free State of Bavaria, these obligations shall initially apply to the upper threshold range from 18.4.2020 and, with a transitional period of two years from 18.4.2022, also to the lower threshold range (from € 1,000).
Berlin
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Summary:
Since 16.04.2020, public contracting authorities in the state of Berlin have been obliged to be able to receive and process electronic invoices.
Brandenburg
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Summary:
In the state of Brandenburg, there is no obligation for invoicing parties to issue e-invoices.
Since 16 April 2020, public contracting authorities in the state of Brandenburg have been obliged to be able to receive and process electronic invoices.
Via Invoice-Portal.de you can create the XRechnung and send it directly from the portal via Peppol or e-mail to municipalities and authorities in Berlin!
Bremen
Transmission channels:
Summary:
Contract partners must issue e-invoices and e-invoice supporting documents for deliveries to contracting authorities.
Contracting authorities must make arrangements for the acceptance of e-invoices.
Hamburg
Transfer channels:
Peppol via Invoice-Portal.de
E-mail to rechnung@xrechnung.hamburg.de (registration required)
Upload
The preferred method for dispatch is via Webservice/Peppol
Summary:
Since 1 January 2022, all contractual partners of public contracting authorities are obliged to send invoices electronically in the new XRechnung standard format. This generally applies from a net amount of 1,000 euros for goods and services and 3,000 euros for construction services.
Hessen
Transmission channels:
Email: e-rechnung@ekrw.hessen.de
Summary
From 18 April 2024, suppliers to contracting authorities in Hesse will only be required to issue e-invoices. This has already been possible since 18 April 2020, but will now be mandatory.
Mecklenburg Western Pomerania
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Summary:
Since 27 November 2020, all invoices to public bodies in Germany must be submitted in electronic form (e-invoices) via the so-called Central Invoice Receipt Portal (ZRE).
Lower Saxony
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Summary:
In Lower Saxony, e-invoicing is also mandatory for invoices to public authorities. The e-invoice must be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE). This regulation also came into force in Lower Saxony on 27 November 2020.
Northrhine-Westphalia
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Summary:
In North Rhine-Westphalia, e-invoices must also be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE) when invoices are sent to public bodies. This obligation has applied to all contracting authorities in Germany, including North Rhine-Westphalia, since 27 November 2020.
Rhineland Palatinate
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Zusammenfassung:
In Rhineland-Palatinate, e-invoices must also be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE) if they are sent to public authorities. The e-invoice obligation has also applied in Rhineland-Palatinate since 27 November 2020 for invoices to public clients.
Saarland
Transmission channels:
Summary:
In Saarland, e-invoices must also be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE) if they are addressed to public bodies. Since 27 November 2020, this obligation has also applied in Saarland, as in all other German federal states, for invoices to public clients.
Saxony
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Summary:
In Saxony e-invoices must also be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE) if they are addressed to public bodies. Since 27 November 2020, this obligation has also applied in Saxony, as in all other German federal states, for invoices to public clients.
Saxony-Anhalt
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Summary:
In Saxony-Anhalt e-invoices must also be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE) if they are addressed to public bodies. Since 27 November 2020, this obligation has also applied in Saxony-Anhalt, as in all other German federal states, for invoices to public clients.
Schleswig-Holstein
Transmission channel:
Summary:
In Schleswig-Holstein e-invoices must also be created in XML format (e.g. XRechnung) and submitted via the central invoice receipt portal (ZRE) if they are addressed to public bodies. Since 27 November 2020, this obligation has also applied in Schleswig-Holstein, as in all other German federal states, for invoices to public clients.
Thuringia
Last update: 19.06.2022