E-invoicing within the federal administration FAQ

The following applies to the federal administration: The Ordinance on Electronic Invoicing in Federal Public Procurement (E-RechV) essentially stipulates that electronic invoices must be sent to all invoice recipients who are authorities as defined by Section 159 (1)(1-5) of the Act against Restraints of Competition (GWB) from 27 November 2020. This therefore concerns the highest federal authorities, the federal government’s constitutional bodies, and the direct and indirect federal administration authorities (so-called sub-central public contracting authorities). You will usually receive relevant information for the exchange of electronic invoices from your contracting authority.

The list below also provides an overview of the federal administration authorities and companies that are accepting electronic invoices via the federal government’s platform.  The same requirements for the transmission of invoices apply to all of these invoice recipients. The list will be expanded on a continual basis. At the moment the documents are only available in German language.

Overview of invoice recipients connected to the OZG-RE

If you are unsure, contact your contracting authority and ask for more information about electronic invoicing.

Invoice issuers that fall under Section 14 BGB (German Civil Code) and interact with the federal administration in Germany within the scope of public contracts are generally obliged to issue electronic invoices that are in compliance with the E-RechV.

You can read about exceptions to this regulation in the FAQ section on e-invoicing.

Starting 27 November 2020, federal invoice issuers are obliged to submit their invoices electronically in accordance with Section 3 E-RechV. You can read about exceptions to this regulation in the FAQ section on e-invoicing.

In the German federal states, electronic invoice exchange is regulated independently: The corresponding implementation acts define when an acceptance obligation for public authorities exists and whether suppliers/service providers have an invoicing obligation. Enquiries in this regard should be directed to the competent federal state authorities.

KoSIT summarises the implementation status of the German federal states and makes it available.

The E-Invoicing Act of 4 April 2017 (‘Act on the Implementation of Directive 2014/55/EU on Electronic Invoicing in Public Procurement’) supplemented the E-Government Act (‘Act on the Promotion of Electronic Administration’) with regulations on e-invoicing (cf. esp. Section 4a EGovG). With the E-Rechnungsverordnung (E-RechV) of 6 September 2017, further regulations on the design of electronic invoicing were issued by the federal government.

Background information on the legislation can be found here:

Download Directive 2014/55/EU on electronic invoicing in public procurement

Download E-Invoicing Ordinance in Federal Public Procurement (E-RechV) (DE)

Download the timeline of the e-invoicing legislation in Germany

In the German federal states, electronic invoice exchange is regulated independently: The corresponding implementation acts define when an acceptance obligation for public authorities exists and whether suppliers/service providers have an invoicing obligation.

KoSIT summarises the implementation status of the German federal states and makes it available.

The electronic invoice becomes part of an end-to-end digital business process. Processing of electronic invoices is less error-prone and it is faster due to the digital transmission of data. In addition, costs for paper and postage are avoided. It facilitates working from anywhere – whether from home, on the road or in the office: There is full flexibility in invoice processing.

In principle, the obligation for contractors to invoice the federal government electronically applies from 27/11/2020 in accordance with the E-Invoicing Ordinance (E-RechV). There are, however, a few exceptions to this obligation. These exceptions are also explained in the individual provisions of the E-RechV. According to Section 3(3)(1) E-RechV, the general electronic invoicing obligation in paragraph 1 of the E-RechV does not apply to direct orders. The direct order is specifically defined in Section 14 of the Regulation on Sub-Threshold Procurement (UVgO):

Services up to an estimated order value of EUR 1000.00 (excluding VAT) can be obtained without having to carry out a procurement procedure, taking into account the budgetary principles of efficiency and economy.

Invoices are issued according to the rules of the country of destination. Invoice issuers of the kind specified in section 14 of the German Civil Code (see below) who are involved in public procurement transactions with the public administration in Germany are obliged to submit electronic invoices in accordance with Germany’s federal E-Invoicing Ordinance (E-Rechnungsverordnung , E-RechV). If the invoice issuer is a foreign company, that company is also obliged to submit electronic invoices to the German federal administration.

If you do not have the software to create electronic invoices that comply with the EU standard, you have the option of entering your invoice data manually into a web submission form and then transmitting it to the recipient. This can be done via the federal invoice submission portal. The web interface of the federal invoice submission portal is available in English as well as German. Further information and important documents in English as well as documents in German can be found in our library.

Please note that in addition to e-invoicing, individual contractual arrangements may also apply.

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Section 14 of the German Civil Code (Bürgerliches Gesetzbuch, BGB):

A partnership with legal personality is a partnership that has the capacity to acquire rights and to incur liabilities.

An entrepreneur means a natural or legal person or a partnership with legal personality who or which, when entering into a legal transaction, acts in exercise of his or its trade, business or profession.

According to section 4 (3) of the E-Invoicing Ordinance ( E-Rechnungsverordnung, E-RechV), every invoice submission portal of the federal administration must be made available via the central federal administrative portal as referred to in section 2 (2) of the Online Access Act ( Onlinezugangsgesetz, OZG). The website www.verwaltung.bund.de is a portal of the federal administration as referred to in section 2 (2) of the Online Access Act. This website offers links to the invoice submission portal which complies with the Online Access Act (OZG-RE). It also provides links to other invoice submission platforms for institutions which are not allowed to connect to the OZG-RE but are required by the E-Invoicing Ordinance to accept electronic invoices. Invoice issuers can access the OZG-RE via the federal portal. This portal does not require registration, but invoice issuers must create a user account to the OZG-RE, as stipulated in the portals’ terms of use.

To find the OZG-RE on the federal portal, enter “OZG-RE” in the search field of www.verwaltung.bund.de. You will then be taken to the page “Transmit invoices electronically via e-invoice platform”. Click on the text or on the word “More”. On the new page, click on “Forms & Online Services”. Under “Related Links”, you will find links to the OZG-RE and other invoice submission platforms.

E-invoices must be created using a data format that meets the requirements of

• the European standard (EN 16931),
• the terms of use for the relevant invoice submission portal,
• and the requirements of the federal E-Invoicing Ordinance ( E-Rechnungsverordnung, E-RechV).

In general, invoices for the federal administration must be issued using the currently valid XRechnung standard. Other invoice formats may be used (such as ZUGFeRD version 2.2.0 in the XRECHNUNG profile, as a simple structured XML file) as long as they meet the above-mentioned requirements.Rechnungsformat (z. B. ZUGFeRD Version 2.2.0 im Profil XRECHNUNG als rein strukturierte XML-Datei) verwendet werden, wenn dieser den oben genannten Anforderungen entspricht.

The current version of the XRechnung standard must always be used when issuing electronic invoices to the federal administration. Any other standard can also be used, if it meets the requirements of the European standard for electronic invoicing (EN 16931), the Federal Government’s Regulation on Electronic Invoicing (E-RechV) and the Federal Government’s terms of use for the invoice submission platform.

The ZUGFeRD 2.2.0 profile ‘XRechnung’ generally meets the requirements and enables submission of invoices via the federal government’s platform.

XRechnung is the standard for electronic invoicing for public contracting authorities and definitively implements Directive 2014/55/EU in Germany. The Coordination Office for IT Standards (Koordinierungsstelle für IT-Standards, in short: KoSIT) maintains and develops the XRechnung standard on behalf of the IT Planning Council. Furthermore, KoSIT coordinates the continuous development of XRechnung with assistance by experts from the federal government, the states and the municipalities.

Further information can be found on the KoSIT website.

The current version of the XRechnung standard must always be used when issuing electronic invoices to the federal administration. Any other standard (e.g. ZUGFeRD 2.2.0 with the ‘XRechnung’ profile as a purely structured XML file) can also be used, if it meets the requirements of the European standard for electronic invoicing (EN 16931), the Federal Government’s Regulation on Electronic Invoicing (E-RechV) and the federal government’s terms of use for the invoice submission platform.

EU Directive EN 16931 mandates the use of the structured data format XML for electronic invoice exchange, which enables automated invoice processing. A standardised semantic data model describes the information elements of an invoice and their mutual relationship and data types (e.g. the buyer’s name). The specification of the syntax (UBL and UN/CEFACT) ensures uniform technical implementation of e-invoicing within the EU.

As a national implementation of the data model, the XRechnung invoice standard in Germany supplements the EU standard with 21 specific national business rules to be applied to individual information elements and relationships between information elements. Thus, the standard takes into account the national requirements for invoicing – such as the E-RechV. It is illustrated by the example of the information element ‘buyer reference’ in the field ‘BT-10’:

• The ‘buyer reference’ (BT-10) is an optional content element according to the EU standard
• The ‘buyer reference’ (BT-10) is a mandatory information element according to German law. The XRechnung standard thus defines the ‘buyer reference’ as a mandatory content element in which the so-called buyer reference must be indicated.

The XRechnung standard is frequently reviewed and updated. Changes will be announced six months before enforcement. The currently valid version of the complete documentation of the standard is available on the KoSIT website.

An electronic invoice (e-invoice) is an invoice issued in a structured format in compliance with the EU standard, which is submitted and received electronically and enables seamless automatic and electronic processing.

• Designed as a purely semantic data format, e-invoicing enables invoice data to be imported into the processing systems directly and seamlessly.
• It is based on a structured XML format, which primarily only facilitates machine readability.
• By using display programs (so-called visualisation programs), the XML data set can be displayed in a way that is readable for humans.

There are various standards or specifications that enable electronic invoicing, e.g. XRechnung standard.

• The XRechnung standard represents a national version of European standard EN 16931, a so-called Core Invoice Usage Specification (CIUS).
• To ensure that every Member State can implement the European standard EN 16931 with its own country-specific requirements, each country defines its own specific CIUS.
• In Germany, the national version of the standard is called XRechnung. It is used for the standardised implementation of the requirements of public contracting authorities within the federal government in the majority of states and local authorities.

Depending on how outgoing invoices have been implemented so far, there are different implementation possibilities:

Do you use a service provider or commercially available software for invoicing? Contact the manufacturer and find out whether electronic invoicing is supported.

Do you use your own system? Clarify with your IT department which steps are necessary to create e-invoices in compliance with EU standard 16931 and the German legal situation. The currently valid version of the complete documentation of the standard is available on the KoSIT website.

If you are not using an outgoing invoice system or if you need an interim solution, familiarise yourself with the OZG-RE web-based entry system.

The XRechnung XML data set must be viewed by the invoice recipient for further processing. Usually, the data set is viewed within the (ERP) system. KoSIT also offers a corresponding viewing component. The components to support viewing within a system are publicly available in the XRechnung GitHub.

If the invoice cannot be processed in a system-supported and automated way, the use of a viewing solution is recommended in order to better ‘detect’ potential errors.

Invoice issuers/senders also need to be able to view the original invoice – the XML data set – to complete accounting processes. The functionality can be integrated in the electronic outgoing invoice system or ensured via a dedicated viewing solution.

The XRechnung standard represents a national version of European standard EN 16931, a so-called Core Invoice Usage Specification (CIUS). The national design of the directive in the other EU Member States specifies it with local regulations within the framework stipulated by the standard.

KoSIT is short for “Koordinierungsstelle für IT-Standards”, the Coordination Office for IT Standards. KoSIT is responsible for maintaining the XRechnung standard and the XRechnung extension on behalf of the IT Planning Council. XRechnung is an XML-based standard consisting of various components to facilitate technical implementation. The standard has been developed by federal, state and local government experts in a joint e-invoicing project. By decision of the IT Planning Council of 22 June 2017, XRechnung is the standard format to implement Directive 2014/55/EU in Germany, making it a reliable basis for exchanging electronic invoices with Germany’s administrations. Click here to visit the official website of KoSIT (German only).

The XML-based XRechnung standard and XRechnung extension are maintained by KoSIT, the Coordination Office for IT Standards*, on behalf of the IT Planning Council. XRechnung consists of various components to facilitate technical implementation. The standard has been developed by federal, state and local government experts in a joint e-invoicing project. By decision of the IT Planning Council of 22 June 2017, XRechnung is the standard format to implement Directive 2014/55/EU in Germany, making it a reliable basis for exchanging electronic invoices with Germany’s administrations.

*The IT Planning Council is the central body for IT cooperation across all administrative levels

ZUGFeRD is a cross-industry data format for e-invoicing that was developed by the German electronic invoicing forum ( Forum elektronische Rechnung Deutschland, FeRD) with the support of the Federal Ministry for Economic Affairs and Energy. The ZUGFeRD format is based on Directive 2014/55/EU of 16 April 2014 on electronic invoicing in public procurement, and on European standard EN 16931, published on 28 June 2017. In addition, the UN/CEFACT Cross Industry Invoice (CII) and ISO standard 19005-3:2012 (PDF/A-3) are taken into account for ZUGFeRD version 2.2.0 or later.

A hybrid data format, ZUGFeRD integrates structured invoice data in XML format into a PDF document (PDF/A-3). In other words, the invoice is sent in the form of a PDF document, which is the visual component of the invoice. In addition, a copy of the same invoice (in XML format), identical in content, is sent within the PDF so that the invoice can easily be processed electronically, using structured invoice data, once it has been fed into the company’s own software system.

For further information on ZUGFeRD, please visit the FeRD website.

No.

Operators who are already using ZUGFeRD can submit e-invoices to the federal administration using the 2.2.0 XRECHNUNG profile. They do not have to use the XRechnung standard in addition to that.

When using ZUGfeRD in the XRECHNUNG profile, please note that invoices are accepted only as a structured XML file with no visual format.

The ZUGFeRD 2.2.0 XRECHNUNG profile meets all requirements and allows invoices to be submitted via the federal invoice submission portal.

Invoice issuers can thus use the XRechnung standard or the ZUGFeRD invoice format to submit e-invoices in accordance with the federal E-Invoicing Ordinance.

Yes.

In general, invoices for the federal administration must be issued using the currently valid XRechnung standard. Other standards may be used (such as ZUGFeRD version 2.2.0 in the XRECHNUNG profile, as a simple structured XML file) as long as they meet the requirements of the European standard (EN 16931), the terms of use for the invoice submission portal, and the requirements of the federal E-Invoicing Ordinance.

In order to cover sector-specific areas of application, EU member states can expand the semantic data model of European standard EN 16931 using extensions. This has been possible in Germany since 1 January 2021. The XRechnung extension makes it possible to add several sub invoice lines below a single invoice line. The extension also allows XML files to be embedded in the invoice as attachments.

Sub invoice lines are data elements which provide more detailed information about the individual invoice lines they come under. This makes it possible to add several sub invoice lines below a single invoice line, for example to reflect contractual specifications. An example of the hierarchy of invoice lines and sub invoice lines is given below:

To include sub invoice lines, you must use the XRechnung extension. The extension has been valid since 1 January 2021 as version 2.0.0 of the XRechnung specification. For more information about the XRechnung extension, please see the website of the Coordination Office for IT Standards (KoSIT).

The XRechnung extension is especially relevant for the construction industry, but other industries can benefit from it as well.

Although the XRechnung standard already makes it possible to submit invoice types which are specific to the construction industry (interim invoices, partial invoices, final invoices), the XRechnung extension covers additional industry-specific requirements. For example, the XRechnung extension makes it possible to embed XML attachments and thus add GAEB files[1] to your invoice as supporting documents. In addition, invoice lines can be structured so that the sub invoice lines can be used to show specifications.

[1] GAEB files are based on a uniform standard agreed on for exchanging information in the construction industry. This standard expands, harmonises and improves all the requirements for electronic processes with regard to construction work ( https://www.gaeb.de/en/).

The OZG-RE invoice submission platform has accepted the current standard and the XRechnung extension since 1 January 2021, so if the XRechnung extension is relevant for you, it is possible to use it on the platform. However, before using the XRechnung extension, the invoice issuer and the invoice recipient should communicate with each other to avoid any difficulties with formats to be used.

If you create invoices using the web submission form on the invoice submission platform, under the tab “Invoice lines” you can select the button “Add sub invoice line” to add more sub invoice lines, as shown in figures 2 and 3 below. Under the tab “Attachments” you can embed XML files in the invoice as supporting documents. In this way, you can create an XRechnung extension.

If you submit invoices using the web upload function on the invoice submission platform, you can submit completed e-invoices compliant with the XRechnung extension using the upload function. If you have further questions about creating e-invoices, please contact your software provider.

If you submit invoices using email or Peppol, you can submit completed e-invoices compliant with the XRechnung extension using those transmission methods as well. If you have further questions about creating e-invoices, please contact your software provider.ler.

In order for the invoice issuer or sender to be able to send an electronic invoice to the correct address, the invoice recipient of the Federal Administration must be uniquely identified and addressable. The buyer reference is called “Leitweg-ID” in German.

The buyer reference enables electronic addressing and forwarding of the e-invoice by the Federal Central Invoice Submission Portal of the federal government to the connected ERP or release systems of the authorities of the federal administration.

The buyer reference is specified in the standard XRechnung invoice in the field ‘Buyer reference’ (BT-10) and must be transmitted as mandatory information on every e-invoice.

From 1 January 2025 – accompanied by transitional regulations - it will also be mandatory to use an electronic invoice (e-invoice) for transactions between domestic companies. The Federal Ministry of Finance is responsible for legal issues related to invoicing in the B2B sector. Companies do not need their own buyer reference for this purpose, as this is only used to address invoice recipients in the federal administration.

The buyer reference is basically made up of three components:

• Basic address,
• Specific address and
• Check digit.

The basic address is used to distinguish whether the invoice recipient belongs to the federal administration or to a federal state:

• 991: The invoice recipient is part of the direct federal administration or a constitutional body and receives electronic invoices via the OZG-RE.
• 992: The invoice recipient is part of the direct federal administration and receives electronic invoices via the OZG-RE.
• 993: The invoice recipient is part of the direct federal administration and receives electronic invoices via its own solution (not OZG-RE).

Additional information on basic addressing in Germany’s federal states can be found in the document on Buyer Reference ID set-up (in German only) of the KoSIT.

The buyer reference must be indicated on every electronic invoice to public contracting authorities of the federal administration.

When placing the order, the public contracting authority provides the invoice issuer (contractor) with the buyer reference. The OZG-RE platform also has a list of connected buyer references within the web entry. However, please only use the listed identification number when you are placing the order for an associated electronic invoice.

An invoice recipient in the federal administration has at least one buyer reference. Each authority or office may use several buyer references. Applying for multiple buyer references is possible if they are needed to assign e-invoices to separate departments within an authority or institution, so that they can be forwarded via the respective processing systems to the responsible units.

Please contact the invoice recipient directly if you have any questions about the buyer reference applicable to your contract. More information on the buyer reference is available on the KoSIT website. Federal authorities and offices are assigned their buyer reference (Leitweg-ID) by the Federal Government’s Central Finance Office (Zentrales Finanzwesen des Bundes, ZFB). Please contact erechnung@zrb.bund.de if you have any questions.

The allocation of buyer references is regulated at federal and state level:

• The Central Federal Finance Office (ZFB) is responsible for federal authorities and contracting authorities connected at federal level. Further information on applying for the buyer reference can be requested from the ZFB via our contact form.
• The issuing bodies for state authorities can be found in the current state synopsis of the KoSIT (document with current implementation status of the states, in German only).

If you want to change your existing buyer reference, you can reach the responsible contact person by email via our contact form.

Please note that companies or invoice issuers do not generally need their own buyer reference, not even to implement the obligation to exchange invoices electronically between companies (B2B) that will apply from 1 January 2025. The Federal Ministry of Finance is responsible for legal questions regarding invoicing in the B2B area.

Generally, it is possible to adjust the buyer reference structure, but it requires adjustments to documents in procurement and purchasing for invoice issuers and should thus be well thought out.

If the invoice submission portal does not accept the buyer reference, please contact your contracting authority to make sure they gave you the correct information. Please also check whether you have entered the buyer reference correctly. For example, the error message may be triggered by misplaced hyphens or extra spaces before or after the buyer reference.

If you didn’t make a mistake and can’t find a solution with the contracting authority, the contracting authority should forward the issue to the Federal Government’s Central Finance Office (Zentrales Finanzwesen des Bundes, ZFB).

If you have any questions or problems with the buyer reference at federal level, you can reach the responsible contact person by email via our contact form.

Please note that companies or invoice issuers do not generally need their own buyer reference, not even to implement the obligation to exchange invoices electronically between companies (B2B) that will apply from 1 January 2025. The Federal Ministry of Finance is responsible for legal questions regarding invoicing in the B2B sector.

Peppol (originally Pan-European Public Procurement Online) emerged from an international project aimed at standardising public procurement and contract award procedures in the European Union and globally. Peppol is run by OpenPeppol AISBL, a Brussels-based non-profit organisation established under Belgian law.

Peppol essentially pursues the vision of creating full interoperability across different systems. This means that any business in a given country should be able to manage all procurement and contract award procedures electronically, whether it be with an administration located in the same country or abroad. For this purpose, Peppol provides a data transmission network (the Peppol eDelivery Network) and specifications for the documents to be transmitted (Peppol Business Interoperability Specifications, BIS). The main advantage offered by this organisation is the entirely electronic, seamless and automated exchange of documents. Peppol also supports the automated mass import of documents.

The invoice submission portal OZG-RE uses the Peppol network to enable suppliers to automatically submit their e-invoices.

Technically speaking, Peppol is based on what is known as the “four-corner model”.

More information about Peppol is available on the Peppol website and the KoSIT website.

OpenPeppol is a Brussels-based non-profit organisation established under Belgian law which aims to enable smooth, standardised and automated cross-border e-procurement. OpenPeppol is responsible for operating the Peppol network. Peppol users who wish to set up an access point of their own need to become members of the Peppol community which, in turn, gives them the opportunity to take an active role in developing Peppol. The cooperation and work on specific issues takes place in domain-specific working groups which are open to all members. OpenPeppol pursues the following aims:

• Promoting the use of electronic procurement processes by public administrations worldwide and their suppliers, using the Peppol specifications
• Advertising and using ICT products and services to support public procurement processes
• Facilitating the use of e-procurement processes in small and medium-sized enterprises (SMEs)
• Ensuring continuous growth of the Peppol network
• Guaranteeing interoperability for European public administrations

Note: Generally speaking, any organisation can become a member of Peppol; membership fees depend on the status and size of the member organisation.

The Peppol Coordinating Authority is a body within the Peppol organisation which is responsible in particular for technical specifications within the network, for server administration and for overall contract management. The Peppol Coordinating Authority passes on specific tasks to what are known as Peppol authorities which are located worldwide. In Germany, the KoSIT performs the tasks of the Peppol authority on behalf of the IT Planning Council. Specifically, it provides information and consultancy services to businesses and public authorities and performs tasks related to contract management in Germany. Furthermore, it provides expert and technical support and represents German interests within the overall organisation.

Peppol aims to interconnect senders and recipients of electronic documents. Both the sender and recipient need an access point to access the Peppol network.

The invoice sender sends their invoice to an access point which connects to the recipient’s access point by means of the Peppol receiver ID. Once the e-invoice is received by the recipient’s access point, it is made available to the recipient. The invoice submission portal OZG-RE is connected to the access point of the recipient. Within the submission portals, the buyer reference ( Leitweg-ID) is then used for addressing the invoices to the various authorities. The authorities connected to the system can thus retrieve e-invoices submitted via Peppol from the submission portal and process them in their systems as usual.

By using Peppol, invoice senders benefit from a uniform and central channel for the submission of e-invoices. You have to make sure, however, that the recipient’s invoice submission portal is also connected to Peppol. Please check with your customer whether this is the case and ask them for their Peppol receiver ID.

Please note: for organisations of the direct federal administration and organisations of the indirect federal administration as well as organisations of the (cooperating) federal states connected to the OZG-RE portal, the Peppol participant ID is composed of a prefix and the buyer reference: “0204:buyer reference”. In the case of other federal states, the Peppol participant ID and the buyer reference may differ.

In order to be able to receive electronic invoices, you will need a Peppol access point (in accordance with the AS4 profile). There are already off-the-shelf products (some of them open source) which only need to be installed and configured. For further specifications of the AS4 profile, please refer to the Peppol AS4-profile page.

A list of compliant products is available here: Connecting Europe Facility (CEF) Digital.

For a sender to be able to accurately address the correct recipient, all access points and the relevant recipients need to recognise each other.

In the Peppol network, the Peppol participant ID (Peppol ID) serves to clearly identify a given participant. A distinction is made between the sender ID (invoice issuer) and the receiver ID (invoice recipient). These do not have to be specifially requested but can be assigned by the users themvelves. For Peppol sender IDs, it is recommended to use  the Global Location Number (GLN) preceded by the prefix 0088 or the VAT ID plus the prefix 9930 as an individual sender ID when setting up your Peppol account.

Invoice recipients require a receiver ID. For all public institutions that are connected to the OZG-RE invoice submission portal, the Peppol receiver ID corresponds to the buyer reference ( Leitweg-ID) preceded by the prefix 0204 (e.g. 0204:99661-WEBSERVICEOZG-28).

In addition, recipients need to be registered with a Service Metadata Publisher (SMP) server so that they can be technically found. The SMP stores further metadata concerning each participant, e.g. data regarding the types of documents which a given participant is able to receive and the access point to which they are connected. There is no need for invoice senders to register the Peppol ID with an SMP as long as they only want to send.

Examples of Peppol sender IDs (invoice senders):

• 9930:VAT ID
• 0088:Global Location Number

Example of a Peppol receiver ID (invoice recipient):

• 0204:buyer reference

In the development of the XRechnung standard, a specific address coding schema known as the “buyer reference” ( Leitweg-ID) was defined for German public-sector customers. This address coding has been registered with Peppol as an admissible schema for defining the participant identifier in the transport network. For businesses in Germany, the VAT ID schema and the Global Location Number schema are also registered with Peppol. This means that private industry customers may use their VAT ID as their Peppol participant ID to clearly identify themselves as senders or recipients in the Peppol system. For public-sector customers, the buyer reference is available as a valid identification schema.

The interconnection between a Peppol participant ID and the buyer reference or the VAT ID is established by means of different prefixes. The Peppol participant ID is composed of a four-digit numerical code which precedes the buyer reference or the VAT ID.

• Prefix 0204 + Buyer reference → 0204:Buyer Reference
• Prefix 9930 + VAT ID → 9930:VATID
• Prefix 0088 + Global Location Number → 0088:Global Location Number

To ensure standardised document exchange within the Peppol network, communication is implemented on the basis of what is known as BIS (Business Interoperability Specification). The BIS document establishes a clearly defined standard for exchanging documents within the network. For example, if an e-invoice in XRechnung format is to be sent to a recipient via Peppol, a standard business document (SBD) serves as the technical envelope in which the e-invoice (together with the SBD header) is enclosed. This SBD header must contain the receiver ID, whereas the buyer reference field (BT-10) in the enclosed invoice may only contain the recipient’s buyer reference.chlag, in den die XRechnung (zusammen mit dem sog. SBD-Header) eingebettet ist. In diesem SBD-Header muss die Receiver-ID enthalten sein, in der eingebetteten E-Rechnung selbst darf allerdings in dem Feld BT-10 Buyer Reference nur die Leitweg-ID des Empfängers enthalten sein.

The four-corner model describes the technical implementation of file transmission within the Peppol network. Corner 1 is the invoice sender, while corner 4 is the invoice recipient. Invoice recipients need to be registered with the Service Metadata Publisher (SMP) server. When a Peppol participant is registered, the SMP server contacts the Service Metadata Locator (SML) server. There is only one such server in the entire Peppol network: it is centrally operated by Peppol. Based on specific data, a DNS entry is created for this participant. The address of the DNS entry for the registered participant points to the SMP server where the latter was registered.

To send an invoice via Peppol, the sender (corner 1) needs to connect to an access point(corner 2). When sending an invoice, the invoice sender sends along the recipient’s participant ID. Based on this ID, the access point of corner 2 generates the correct DNS name of the invoice recipient, thus connecting to the appropriate SMP server. Worldwide, there are a host of SMP servers which are used or operated by access points of corner 3. All recipients connected to the access point of corner 3 are registered with these servers. This registration includes the recipient’s unique participant ID as well as specific settings regarding the documents that can be received via Peppol. At the request of the access point of corner 2, the SMP server checks which access point of corner 3 is to be targeted and whether that access point will accept the attached document (compatibility check). Upon approval and feedback of other specific data, the access point of 2 can now exactly target the recipient’s access point of corner 3, which will then make the invoice available to the recipient (corner 4).

To ensure standardised document exchange within the Peppol network, communication is implemented on the basis of what is known as BIS (Business Interoperability Specification). The BIS document establishes a clearly defined standard for exchanging documents within the network. For example, if an e-invoice in XRechnung format is to be sent to a recipient via Peppol, a standard business document (SBD) serves as the technical envelope in which the e-invoice (together with the SBD header) is enclosed. It is not necessary to make any changes to the invoice.

It is not necessary to make any changes to the invoice even though the standard of the Peppol network is used. BIS 3.0 is compatible with XRechnung invoices.

Further information:

A list of compliant SMP implementations is available here: Links to software for Peppol implementations.

Any public- or private-sector customer may also connect to an existing Peppol service provider, in which case they do not need to set up and operate a Peppol access point or a Service Metadata Publisher (SMP) server of their own to receive electronic invoices from the Peppol network. Peppol service providers offer their contracting partners different interfaces, enabling them to call up incoming invoices.

An up-to-date list of existing Peppol service providers (access point and SMP) is available here: Certified Peppol Access Points (APs).

In the four-corner model, there are two options for invoice senders (corner 1) to access the Peppol network via an access point (corner 2).

1. Connecting to a Peppol service provider

If you do not wish to set up an access point of your own, you may select a Peppol service provider, who will make a Peppol access point available to you. A list of certified service providers across Europe is available here: Certified Peppol Access Points (APs).

If you send your invoices via a service provider, this will involve costs that vary, depending on the terms and conditions of the provider concerned.

2. Setting up and operating your own access point

You may also set up your own access point (from scratch or by using existing access point software) so that you can submit your own invoices or offer your access point to other customers.

If you choose to set up an access point of your own, you will have to pay the development costs involved and the membership fees. If you plan to go for this option, you should clarify beforehand to what extent your corporate IT system landscape is already prepared and how much effort will be required to implement this solution.

More information on how to set up your own access point is available here:

Download document: How to set up a (Post-Award) Peppol Access Point

You should bear in mind the following before you choose either of these options:

• How many invoices do I submit in a year?
  If your annual invoice volume is such that setting up an access point of your own is a worthwhile investment, it is advisable to do so. If your annual invoice volume is not sufficient to justify such an investment, we recommend that you opt for a connection via a Peppol service provider.

• How do the costs for connecting via a service provider compare to those for setting up your own Peppol access point?
  Peppol service providers charge fees in line with standard systems depending on the number or volume of the invoices submitted.

To check whether the invoice transmission to the OZG-RE portal works, it is advisable to register with the OZG-RE test environment and to test the invoicing process. Make sure that you never send test invoices to the live OZG-RE portal (production environment) or real invoices to the test environment!

Please use the following IDs for sending your test invoices to the OZG-RE test environment:

• Peppol receiver ID: 0204:99661-WEBSERVICEOZG-28
• Buyer reference ( Leitweg-ID): 99661-WEBSERVICEOZG-28

If you are already in contact with an invoice recipient and wish to run a test with them, you may also use their buyer reference.

Once the transmission via Peppol works in the OZG-RE test environment, you may send real invoices to the live OZG-RE portal (production environment). When sending invoices via the OZG-RE production environment, please note the following:

• Peppol receiver ID = 0204:buyer reference of your customer
• Your customer will provide you with the buyer reference ( Leitweg-ID).

Currently, in order to ensure transmission, e-invoices should not exceed 100 MB.

Invoice issuers from inside and outside Germany may use Peppol to transmit e-invoices to the federal invoice submission portal.

However, please note the following:

• In order to send e-invoices via Peppol, invoice issuers need a Peppol sender ID. While you are free to choose your own Peppol sender ID, its structure must comply with a schema defined by Peppol; for invoice issuers in Germany, the sender ID is normally based on their VAT ID number.
• In order to submit an electronic invoice via Peppol from outside Germany to an organisation in the German federal administration, the schema of the sender ID must be included in an approved code list defined by Peppol.
• Foreign VAT IDs are often based on a schema which is not suitable for transmitting e-invoices via Peppol and are thus not approved. Code lists are available here: https://docs.Peppol.eu/edelivery/codelists/
• Invoice issuers from outside Germany choose from the schemas on this list to create their own Peppol sender ID.

More information on Peppol is available on the website of Peppol on the website of the KoSIT.

When using Peppol to send electronic invoices to recipients outside Germany, you will need to either appoint a service provider or set up your own access point.

The OZG-RE assumes the following three tasks for the transmission of e-invoices:

• The receipt of e-invoices via various transmission channels.
• The technical verification of e-invoices (including invoice size, number and type of attachments, virus check, entry of all mandatory information)
• The transmission of e-invoices to the respective invoice recipient via buyer reference.

Indirect federal administration institutions (and cooperating states) are connected to the OZG-RE. See the overview of the public contracting authorities connected to the OZG-RE (page in German only).

You can download all e-invoices, no matter how you submitted them, in XML format from the „Invoice status” page. The invoice in XML format is considered a valid original invoice.

The user account known as “Mein Unternehmenskonto” (which is based on the ELSTER tax software) provides companies in Germany with a central, standardised interface through which they can use the online administrative services of various authorities and communicate with those authorities. Further information on registering with and using “Mein Unternehmenskonto” can be found on the FAQ page of the “Mein Unternehmenskonto” website (German only).

“Mein Unternehmenskonto” provides companies in Germany with a standardised, single sign-on account through which to use not just the OZG-RE (for sending and receiving invoices) but other online federal administrative services as well. By using the OZG-RE via “Mein Unternehmenskonto”, invoice issuers and recipients can sign in more conveniently and benefit from a higher degree of security.

When registering with the OZG-RE, you create two accounts: a main account for your company (also known as the “OZG-RE account”) and a user account associated with that main account. Additional users may also be added to the main account. The user who carries out the registration automatically becomes the administrator of the main OZG-RE account. Registration should therefore only be done by a responsible member of the company.

There are two ways to register:

1. You can register via the login page of the OZG-RE website. This will create an OZG-RE account. On the login page, click “Create new user account” to open the registration page. There you must enter the required information and confirm that you accept the terms of use. You will then receive an email containing a link. Click this link to activate the new account. This completes the registration process. If your company already has an OZG-RE account, contact the account administrator and ask them to add you as a user.
2. You can register with “Mein Unternehmenskonto” (a user account based on the ELSTER tax software). This also gives you access to the OZG-RE. As part of the registration process you will be issued with an ELSTER organisation certificate. This is required in order to access the OZG-RE.

To register with “Mein Unternehmenskonto”, go to the login page of the OZG-RE website and click on “Register My Unternehmenskonto ”. Clicking this option will open ELSTER. Here you can switch the language to English and register for an ELSTER organisation certificate. Click “Next” and you will come to a page where you can enter your company information. Required fields are marked with an asterisk. Having entered all the required information and completed the registration process, you will receive your ELSTER organisation certificate, which allows you to sign into the OZG-RE.

To sign into the OZG-RE via “Mein Unternehmenskonto”, click on “Login with My Unternehmenskonto ”. Then enter in the field “Zertifikatsdatei ” the ELSTER organisation certificate (which you received when you registered) and enter your password in the field “Passwort” . Once you have confirmed that you agree with the forwarding of your personal data , you will be redirected to the OZG-RE.

Further information on registering with “Mein Unternehmenskonto” can be found on the FAQ page of the “Mein Unternehmenskonto” website (German only).

Yes! In order to be able to transmit invoices via OZG-RE, it is necessary to set up a company account.

Open the terms of use of the OZG-RE

When registering for an OZG-RE account, you will need to provide at least the following information:

Company information:

• Company name
• Language
• Country
• VAT ID number
• Tax number

User information:

• First name
• Last name
• Language
• Email address
• Password

You will also need to accept the OZG-RE terms of use.

If your company already has an OZG-RE account, and the administrator just needs to add you as a new user, the following information is required:

• First name
• Last name
• Email address

If your company prefers to access the OZG-RE via “Mein Unternehmenskonto” (see the FAQ “How do I register to use the OZG-RE?”), the company information stored in “Mein Unternehmenskonto” (e.g. company address) will be automatically transferred to the OZG-RE. Since this method requires identification using an ELSTER certificate, your company information in the OZG-RE will be stored even more securely and accurately. There is also no need to enter your company information separately in the OZG-RE.

To register with “Mein Unternehmenskonto”, the following information is required:

Company information:

• Company name
• Country
• Tax number

Contact person:

• First name
• Last name
• Email address

User account details:

• Username
• Security question and answer

Both registration and use of OZG-RE are free of charge for invoice issuers.

Please note that costs may be incurred by the user while using the OZG-RE platform, in particular for the provision, connection and operation of necessary software and hardware as well as for Internet use, which will not be reimbursed by the responsible parties (publisher and technical service provider) of the OZG-RE.

Open the terms of use of the OZG-RE

If you haven’t received an activation link, first check the spam folder of your email account. If there is no activation link there, please contact the help desk of the Bundesdruckerei at sendersupport-xrechnung@bdr.de and request a new link.

If your activation link has expired, please click on the expired activation link in your email. You will be redirected automatically to a web page where you can request a new activation link.

If you are unable to request a new activation link from the web page, please contact the help desk of the Bundesdruckerei at sendersupport-xrechnung@bdr.de to request a new link.

You can track the status of the submitted invoice. To do so, select “View status of submitted invoices” in the Home section.

Depending on the processing status, an invoice can have the following status types: new, delivered, received and rejected.

In this section, you can also continue with a manual invoice entry previously started via web-based data entry.

If payment of a submitted e-invoice is still outstanding after the due date, you should first check the status of that invoice in the OZG-RE. You can do this from the OZG-RE dashboard by clicking “View processing status of submitted invoices”.

We recommend that you only send an overdue payment reminder to the invoice recipient if the status of your submitted e-invoice is marked “Collected”.

If the status of your e-invoice is marked “Rejected”, please investigate possible reasons for this. There are two ways in which a submitted e-invoice can be rejected:

1. Rejection by the OZG-RE: The submitted e-invoice is checked by the OZG-RE portal. If it does not meet the formal requirements of e-invoices or contains calculation errors, it is rejected by the portal.
2. Rejection by the invoice recipient: In such cases, the submitted e-invoice is rejected by the recipient due to factual errors in the invoice itself. When rejecting an e-invoice, the invoice recipient should state a reason for the rejection. If no reason is stated, please check your submitted e-invoice and contact the invoice recipient if you are still unsure why it was rejected.

In both cases, the invoice must be corrected and resubmitted. However, please always check the status of your submitted e-invoice before taking any further steps.

The OZG-RE does not currently issue automated email notifications about changes to the status of your submitted e-invoices.

If you send your invoices via Peppol, you must register with the OZG-RE in order to view the status of submitted e-invoices.

In the OZG-RE you can find the status of your submitted e-invoices under “Processing status of submitted XRechnung invoices ”.

The OZG-RE does not currently issue automated email notifications about changes to the status of your submitted e-invoices. A feature that would enable automated email notifications is currently being planned.

For further information on specific status notifications, please refer to the additional FAQs about the OZG-RE below.

The OZG-RE has five different status notifications. They are:

• New: The invoice has been created in the web submission format but not yet sent. You have the option to continue processing.
• Provided: The invoice has been successfully transmitted and is awaiting collection by the recipient.
• Collected: The recipient has collected the invoice and confirmed receipt of the invoice.
• Rejected: The invoice has been rejected by the system or the recipient due to an error of form or content.
• Deleted: The last change in the status of the invoice was more than 28 days ago. The invoice was therefore deleted by the system.

When using the platform, there are three submission channels available to invoice senders for invoices:

• Web-based data entry
• Uploading
• Email

For more information about the submission channels, see the OZG-RE technical terms of use.

As an additional transmission channel, the OZG-RE provides the option of sending invoices from the originating software through a transmission via the Peppol network. The submission of e-invoices via Peppol is essentially possible in two different ways:

1. Use of an existing Peppol service provider (chargeable).
2. Fee-based membership with OpenPeppol and the establishment of your own Peppol Access Point

To submit supporting documents or attachments with your invoice, they must be embedded in the invoice data file and should not be sent separately as an email attachment. Documents of the following file types may be embedded: PDF documents (PDF), Images (PNG, JPEG, JPG), Excel spreadsheets (XLSX), Support and OpenDocument spreadsheets (ODS) and Text files (CSV) as well as XML when using an extension.

You have various options for embedding documents depending on the way you create your invoices and which transmission method you use to submit them to the Online Access Act-compliant Invoice Submission Portal (OZG-RE). Please note that the embedding of supporting documents differs depending on whether the attachments are larger or smaller than 15 MB.

Create new invoice (via web submission)

If you create your electronic invoice manually (using the web submission form), you can manually add supporting documents of the accepted file types to the invoice. In the “Attachments” tab of the Web Entry, you can upload attachments up to 15 MB in size using drag & drop or manual selection. Once the invoice is submitted, the documents are directly embedded in the invoice.

To attach files larger than 15 MB to the invoice, please switch to the “References/Large Attachments” tab. There you can add attachments by reference with a total size of up to 200 MB.

Upload invoice file

You can submit your completed invoice in the XML format using the function “ Upload invoice file”. To attach supporting documents, you must embed them in the XML file encoded in Base64 before uploading your invoice. If you have questions, please contact your software provider regarding the options for embedding documents in electronic invoices.

In the “Large Attachments” administration menu of the OZG-RE, you also have the option to upload attachments with a total size of up to 200 MB and generate a corresponding link. This link can then generally be inserted into the invoice as a reference. Please note that when using the “Submit externally created invoice” function, the total size of all large attachments must not exceed 200 MB.

Transmit via email

You can submit your completed invoice using email. To attach supporting documents, you must embed them in the XML file encoded in Base64 before submitting your invoice.

For more information, contact your software provider to ask about options for embedding documents in electronic invoices.

In the “Large Attachments” administration menu of the OZG-RE, you also have the option to upload attachments with a total size of up to 200 MB and generate a corresponding link. This link can then generally be inserted into the invoice as a reference.

Transmit via Peppol

You can submit your completed invoice using Peppol. To attach supporting documents smaller than 100 MB, they must be Base64-encoded and embedded into the XML before transmitting the invoice.

For more information, contact your software provider to ask about options for embedding documents in electronic invoices.

In the “Large Attachments” administration menu of the OZG-RE, you also have the option to upload attachments with a total size of up to 200 MB and generate a corresponding link. This link can then generally be inserted into the invoice as a reference.

To the terms of use of the OZG-RE.

No. Invoices submitted via the OZG-RE cannot be recalled.

Users can track the current status of their invoice in the log view. If you have submitted an incorrect invoice by mistake, please contact the invoice recipient.

There are no time restrictions on the creation or submission of invoices via the OZG-RE. Maintenance work may result in a short period of unavailability at times however. Upcoming maintenance work will be announced in advance via a pop-up window.

Open the OZG-RE terms of use

If the company does not have software for viewing locally saved invoices in XML format, a solution can be purchased on the market or developed in house. No solutions can be recommended here.

For each invoice provided via the OZG-RE, the invoice recipient must cover the cost. The amount of this payment is specified in the administrative agreement to be signed.

When creating an electronic invoice (e-invoice), the invoice issuer has the option to give the invoice recipient a discount (reduced price) for early payment within a specified period of time.

Web submission:

If you submit e-invoices using the web submission form on the OZG-RE invoice submission portal, under the tab “Invoice data” you can select the button “Add discount” to add terms for discounts to your invoice.

Example: Payment is due within 30 days. For payment received within 10 days ( discount period), a 2% discount is given on the invoice amount due.

Upload:

Here you will find detailed instructions for including information about discounts when using the upload method for the OZG-RE:

Download document discount upload

Email:

If you use email to transmit your invoice, your completed e-invoice (XML file) must meet the same requirements for information about discounts as described in the paragraph on using the upload method (see “Upload”).

Peppol:

If you use Peppol to transmit your invoice, your completed e-invoice (XML file) must meet the same requirements for information about discounts as described in the paragraph on using the upload transmission method (see “Upload”).

Change password After logging in, navigate to “Personal Settings” via the person icon. You can change your password in this section.

Reset password You can reset your password using the “Forgot password?” function on the OZG-RE homepage by entering your email address. You will receive a link by email which you can use to specify a new password.

The email address can only be changed by the appropriate administrator (in the user management section). Contact your administrator.

First, sign directly into the OZG-RE, then select “Manage company account” from the dropdown menu at the top left of the screen. You can then edit your company information. To save your changes, click on “Update”.

If you have signed into the OZG-RE via “Mein Unternehmenskonto”, the company information you provided there (e.g. company address) will have been automatically transferred to the OZG-RE. If the company information has been transferred in this way, the “Mein Unternehmenskonto” logo will be displayed on the “Manage company account” page of the OZG-RE.

In this case, it will only be possible to edit your company information via the “Mein Unternehmenskonto” user account. The fields for entering company information in the OZG-RE will be locked. It will only be possible to synchronise and update the company information in one direction: from “Mein Unternehmenskonto” to the OZG-RE – not vice versa.

A support service is available to answer your questions about using the OZG-RE or if you are having issues.

It can be reached by email or by telephone:

Support and service for invoice recipients (authorised users):

Contact form

call +49 30 2598 4430

(Mon.-Fri. 08:00 AM – 04:00 PM)

Support and service for invoice senders:

Contact form

call +49 30 2598 4436 anrufen

(Mon.-Fri. 08:00 AM – 04:00 PM)

First, sign directly into the OZG-RE, then select “Manage company account” from the dropdown menu at the top left of the screen. You will then have the option to delete your company account, but only if you have administrator rights. Please note that deleting a company account will also delete all the user accounts connected to it. To delete the account, click on “Delete company account”, then confirm by clicking “Delete”.

If you have signed into the OZG-RE via “Mein Unternehmenskonto”, it will not be possible to delete your OZG-RE company account here. Instead, you must delete it via the “Mein Unternehmenskonto” user account.

Yes. For testing in the test environment, you can use the IBAN DE75512108001245126199, as used for KoSIT test cases.

Information about new features and updates are published through the usual channels, e.g. the e-rechnung-bund.de website and newsletter for authorities of the federal administration. If you wish to receive the e-invoicing newsletter, please contact us at e-rechnung@bescha.bund.de.

If you need further information, you can contact us directly using the contact form. In our media library you will also find video tutorials on how to use the OZG-RE.

Contact form

Tutorials on how to use the OZG-RE

Yes, even complex construction invoices can be created in the XRechnung standard. The XRechnung extension is particularly suited to the special requirements of construction invoices. This extension includes data fields and functions that are not available in the XRechnung standard.

The XRechnung extension enables invoices to be issued with a hierarchical structure, where invoice lines can include any number of sub invoice lines. In addition, the extension enables XML attachments to be included, which is not possible in the XRechnung standard. This means that GAEB files, which are often used in the construction sector, can also be transmitted as supporting documents. More detailed information regarding the submission of supporting documents can be found in the other FAQs.

Before an extension is issued, you should check whether the invoice recipient has the technical means to process it. In the OZG-RE web submission forms, an extension is automatically generated when the “Add sub invoice line” function is used or when an XML file is attached.

When issuing an electronic construction invoice, please make sure to indicate the correct invoice type code(BT-3). The following invoice type codes are available for construction invoices:

• 875: Partial construction invoice
• 876: Partial final construction invoice
• 877: Final construction invoice

Using the correct invoice type code enables recipients to process your invoice properly.

No, please refrain from issuing or sending invoices in different formats, as this only adds to the processing burden for invoice recipients. This can result in delayed payment. Only the electronic invoice created in the XML file format can be accepted as the original.

In this case, we recommend creating an electronic invoice via the web form of the relevant submission portal, entering the invoice data and attaching the original invoice as a scan or PDF file. As long as the invoice lines are clear in the attachment, you do not need to specify them again in the electronic invoice created in the web form of the submission portal. Whichever way you choose to issue your invoice, any information marked as required in the web submission form needs to be included (required information is specified in section 5 of the E-Invoicing Ordinance).

Attachments of up to 15 MB should be embedded directly in the invoice data file. You can find information on embedding attachments in the FAQs on the OZG-RE submission portal. The XRechnung extension also makes it possible to embed XML attachments and thus add GAEB files to your invoice as supporting documents. If you are creating an invoice using the submission portal, you can upload XML files under the “Attachments” tab. If you are using your own system to create an invoice, please ask the software company whether the XRechnung extension is supported and XML attachments can be embedded.

If you are sending your invoice to an institution connected to the OZG-RE, you can upload attachments of up to 200 MB via the web submission form by switching to the “References/Large attachments” tab. In the case of externally created invoices, large attachments can be uploaded under “Large Attachments” (see dropdown menu at the top left of the screen) and a link can be generated. This link can then be added to the invoice as a reference.

As a rule, you need to ask the invoice recipient about any requirements for a link reference before sending an invoice via the OZG-RE. If an invoice recipient cannot open a link, they can reject the invoice because it is not possible to review it.

The XRechnung standard does not currently provide a data field for indicating an exemption certificate. Because an exemption certificate is a confirmation letter issued by the tax office, it should be submitted as a supporting document along with your invoice.

The contracting authority’s review period begins when it receives your invoice and any supporting documents you have attached. The invoice issuer should contact the contracting authority with any questions on this matter.

The buyer reference ( Leitweg-ID) is required in the “Buyer reference” field (BT-10) in order to identify the invoice recipient. Additional invoice content is also often required in the construction sector in order to ensure smooth invoice processing between the contracting authority and contractor. The following information in particular is often required by public-sector contracting authorities when awarding contracts and should be included in an electronic invoice:

• Project reference (BT-11)
• Contract reference (BT-12)
• Purchase order reference (BT-13)
• Tender or lot reference (BT-17)
• Invoiced object identifier (BT-18)
• Buyer accounting reference (BT-19)
• Seller identifier (BT-29)
• Actual delivery date (BT-72)
• Invoicing period start date (BT-73)
• Invoicing period end date (BT-74)

Before sending your invoice, please check with the contracting authority what information they require in order to process the invoice.

If the service recipient differs from the invoice recipient, you should indicate the full name and address of the service recipient under “Delivery information” (BG-13). Make sure to use the correct buyer reference ( Leitweg-ID) of the invoice recipient.

Please also note the VAT regulations regarding invoicing. According to these regulations, a c/o address is also sufficient for the aforementioned case (see section 14.5. (2) sentence 8 of the VAT Application Ordinance; UStAE).

Please also note any other requirements of the contracting authority or invoice recipient in this regard.

No, it is not possible to issue collective or cumulative invoices for different contracts.

The conditions of participation in federal and state construction tenders only provide for price reductions for the overall offer (“Document level allowances”, BG-20). Any allowances at invoice line level must be applied to the unit prices.

For charges and allowances in connection with the material price escalation clause at invoice line level, please use “Invoice line charges” (BG-28) and “Invoice line allowances” (BG-27). The calculation used for these charges and allowances can be indicated in the fields “Invoice line charge reason” (BT-144) and “Invoice line allowance reason” (BT-139).

Retentions are agreed between the contracting authority and contractor when concluding a contract and are therefore treated separately from invoicing. It is not possible to indicate retentions explicitly in an electronic invoice. However, you can make reference to retentions in e-invoices by using the reference code “PMT” (payment information) in the “Invoice note” (BT-22) field.

In the case of partial construction invoices, the service status should be indicated as a percentage for some services that have not yet been fully renderedin order to invoice partially rendered services. A reduced service status is indicated as an imputed value at invoice line level in the “Invoiced quantity” (BT-129) field. This ensures that the actual invoiced amount is always processed as such. Please refrain from indicating the reduced service status as an allowance (in the BG-20 or BG-27 fields) in partial construction invoices. If necessary, further information regarding how the invoiced amount is calculated can be entered at invoice line level in the “Invoice line note” (BT-127) field.

No, it is not necessary to submit a corrective invoice corresponding to the paid amount.