E-invoicing obligation by federal state
The e-invoicing obligation for suppliers of the federal government and the state of Bremen has been in effect since November 27, 2020. Since January 1st, 2022, the states of Baden-Württemberg, Hamburg, Hesse and Saarland have also been obliged. From this date, invoices of €1,000 or more must be submitted to the federal authorities as an XML file (in the form of ZUGFeRD or XRechnung). If this does not happen, they will be rejected. On April 1st, 2023, the federal state of Mecklenburg-Western Pomerania followed suit and introduced e-invoicing.
“We will continue to fight sales tax fraud.
This path is to be intensified in cooperation with the federal states.
We will introduce an electronic reporting system nationwide as soon as possible,
used for creating, checking and forwarding invoices.
In this way, we significantly reduce the susceptibility to fraud in our VAT system
and at the same time modernize and reduce bureaucracy at the interface between administration and operations.”
through the Mention in the coalition agreement 2021 – 2025 the topic is now gaining momentum and promises a B2B obligation in the near future.
Find out here about the current status of the 16 federal states on electronic invoicing and the invoice receipt platforms.
One E-invoicing obligation for suppliers of the State of Hesse will apply from April 18, 2024.
The use of a central invoice receipt platform is not planned. Decentralized transmission channels are created (e.g. e-mail inboxes).
A general E-invoicing obligation for suppliers of the state of North Rhine-Westphalia does not exist.
However, contracting authorities are free to oblige their suppliers to issue electronic invoices.
Invoices are received via the invoice receipt platform of the state of North Rhine-Westphalia award.NRW realized.