In principle, the obligation for contractors to invoice the federal government electronically applies from 27/11/2020. The exceptions are regulated in the ordinance and are described as follows:
- Invoices issued after the fulfilment of a direct order up to an amount of 1,000 euros (order value).
- Invoices subject to the exceptions under Section 8 or Section 9 (confidential invoice data as well as matters of the European External Action Service and other procurements abroad).
- Invoices to be issued in procedures for the borrowed administration arrangement under Section 159(1)(5) of the Act against Restraints of Competition (GWB).
- Irrespective of the legal obligation, an obligation to submit e-invoices may also arise from the respective underlying order or contractual relationship.
