The invoice issuer enters invoice data such as sender, invoice number, line items, amounts and taxes into a standardised structure based on the XRechnung specifications and sends them as an XML data file. This data file constitutes the e-invoice.

According to the Rules of Procedure Governing Supply and Service Contracts Below the EU Thresholds ( Unterschwellenvergabeordnung, UVgO), direct contracts are given for

“services that can be procured up to an anticipated contract value of 1,000 euro (excluding VAT), taking into account the budgetary principles of cost-effectiveness and economy, without conducting an award procedure.”

Based on section 3 (3) no. 1 of the E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV), direct contracts are excluded from the general obligation to issue electronic invoices under section 3 (1) ERechV.

The date by which issuers of invoices to the Federal Government had to switch to electronic invoicing was 27 November 2020. Since then, invoice issuers have not been allowed to send invoices in paper form or as PDF files to public-sector customers of the federal administration. (Attachments as PDF files, for instance, can only be submitted if embedded in XML data files.) All invoices sent to the authorities of the federal administration must now be e-invoices as defined in the federal E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV) (exemptions are provided for in section 3 (3) ERechV).

Organisations of the direct federal administration receive e-invoices via the Online Access Act-compliant Invoice Submission Portal (OZG-RE). Indeed they are obliged to use this portal. Please refer to the list of organisations that use the OZG-RE (in German).

Using the federal invoice submission portal OZG-RE, you can submit documents such as PDF files embedded as attachments with your e-invoice. (See also “Attachments”.)