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.
Baden-Wuerttemberg
One E-invoicing obligation for suppliers of the state of Baden-Württemberg has existed since January 01, 2022.
Invoices are received via the invoice receipt platform of the state of Baden-Württemberg service-bw.de realized.
Bavaria
One E-invoicing obligation for suppliers of the state of Bavaria does not exist.
The use of a central invoice receipt platform is not planned. Decentralized transmission channels are created (e.g. e-mail inboxes). An upload is among other things on e-bill.bayern.de possible.
Berlin
One E-invoicing obligation for suppliers of the State of Berlin does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG RE realized.
Brandenburg
One E-invoicing obligation for suppliers of the state of Brandenburg does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG RE realized.
Bremen
One E-invoicing obligation for suppliers of the State of Bremen will apply from November 27, 2020.
Invoices are received via the invoice receipt platform of the state of Bremen ZERIKA realized.
Hamburg
One E-invoicing obligation for suppliers of the State of Hamburg has existed since January 01, 2022.
The use of a central invoice receipt platform is not planned. An upload on a Invoice receipt platform is possible. A mailbox for sending invoices was also created (Central incoming invoice Hamburg).
Hesse
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).
Mecklenburg-Western Pomerania
One E-invoicing obligation for suppliers of the state of Mecklenburg-West Pomerania has existed since 0April 1, 2023.
Invoices are received via the OZG-compliant invoice receipt platform OZG RE realized.
Lower Saxony
One E-invoicing obligation for suppliers of the state of Lower Saxony does not exist.
Invoices can be received via a central electronic post office from April 18, 2022 intended (NAVO).
North Rhine-Westphalia
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.
Rhineland-Palatinate
One E-invoicing obligation for suppliers of the state of Rhineland-Palatinate from January 01, 2024.
Invoice receipt is provided via the central invoice receipt component Rhineland-Palatinate (RLP Portal).
Saarland
One E-invoicing obligation for suppliers of the state of Saarland has existed since January 01, 2022.
The invoice receipt is planned as part of a cooperation project via the central invoice receipt component Rhineland-Palatinate (RLP Portal).
Saxony
One E-invoicing obligation for suppliers of the state of Saxony does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG RE realized.
Saxony-Anhalt
One E-invoicing obligation for suppliers of the state of Saxony-Anhalt does not exist.
Invoices are received via the invoice receipt platform of the state of Saxony-Anhalt serviceportal.sachsen-anhalt realized.
Schleswig Holstein
One E-invoicing obligation for suppliers of the state of Schleswig-Holstein does not exist.
Invoices are received via the invoice receipt platform of the state of Schleswig-Holstein serviceportal.schleswig-holstein realized.
Thuringia
One E-invoicing obligation for suppliers of the state of Thuringia does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG RE realized.
Further information on the e-bill in the federal states can be found on the Website of the Federal Ministry of Finance.