Key points on e‑invoicing

A PDF invoice is not an e-invoice.

An electronic invoice (as defined in Directive 2014/55/EU and Germany’s E-Invoicing Ordinance) is an invoice that is created, sent and received in a structured electronic format. This format allows the invoice to be processed in an automated and electronic manner. An e-invoice consists of invoice data in a structured, machine-readable data file.

An image file, PDF file or scanned paper invoice does not meet these statutory requirements.

E-invoicing allows seamless electronic processing from start to finish.

E-invoicing contributes to the digital transformation of the federal administration. An e-invoice sent to the federal administration should be processed electronically in full, from creation and processing to final payment and archiving. This seamless electronic processing eliminates the need to keep manual records. E-invoices, then, are a key component in the digital transformation of public invoicing and procurement processes. Current developments clearly demonstrate the benefits of digital business processes. Advances in digital technology make it easier to delegate tasks and perform them anywhere, and reduce processing times. E-invoicing plays an important role here, supporting administrative and business processes and allowing work to be conducted remotely.

E-invoices must generally be issued using the XRechnung standard.

E-invoices for the federal administration must generally be issued using the current version of the XRechnung standard.

Note: Under the current concept of operations, the XRechnung standard is updated twice a year (on 1 February and 1 July) and published in the Federal Gazette and on the website of the Coordination Office for IT Standards (KoSIT).

Other standards may also be used as long as they meet the requirements of the European standard EN 16931, the terms of use for the federal invoice submission portal, and the requirements of the federal E-Invoicing Ordinance (e.g. ZUGFeRD version 2.2.0 or later in the XRECHNUNG profile).

The XRechnung standard was developed in a joint project of Germany’s federal administration and federal states. XRechnung is the national version of the European standard EN 16931, sponsored by the federal administration and federal states. Designed in a machine-readable data format, XRechnung enables invoice data to be imported directly and seamlessly into the relevant processing systems. The main purpose of the structured XML data file is to ensure machine-readability. XRechnung is intended to standardise the handling of electronic invoices in public administration. It is an open-source standard maintained by the Coordination Office for IT Standards (KoSIT). It is available free of charge and is adaptable to future needs.

All necessary information about the XRechnung standard can be found on the KoSIT website.

Federal administration institutions receive e-invoices via the OZG-RE

Institutions of the direct federal administration receive e-invoices via the Online Access Act-compliant Invoice Submission Portal – OZG-RE – the federal government’s central invoice submission platform. The federal government also makes the OZG-RE available to institutions of the indirect federal administration, provided that the relevant requirements under public procurement law are met. However, the use of the platform is not mandatory for the indirect federal administration, which may also use its own solutions. A list of connected institutions is available on our website (page available in German only).

If you are interested in using the OZG-RE, please get in touch with the support team using our contact form.

The OZG-RE essentially performs three tasks in the transmission of e-invoices:

• It receives e-invoices via various possible transmission methods.
• It checks e-invoices according to certain formal criteria (including invoice size, number and type of attachments, virus testing, completeness of mandatory information).
• It transmits e-invoices to their recipients using a buyer reference (Leitweg-ID).

To use the OZG-RE, invoice issuers must first register with the portal and create a user account. Registration is allowed for any natural person of legal capacity or any legal person (e.g. company). Registration is free of charge and is necessary no matter which method you choose for transmitting invoices. When registering, you must decide which method you will use to submit invoices, for example email or Peppol, and must specifically select this transmission method.