Global e-invoicing
Europe
Germany

Germany E-invoicing & E-reporting

Covered by Invopop

E-invoicing

B2G
Status
Live
Upcoming
Not required
Plans
Voluntary
Format
XRechnung, ZUGFeRD 2.1
Infrastructure
Peppol
Model
Model invoice is a billing form used as a means to demand payment for services provided by a modeling agency or an independent model.
Peppol
Scope & deadline
Mandatory for suppliers to Federal authorities (Bund) and Bremen state
B2B
Status
Live
Upcoming
Not required
Plans
Voluntary
Format
Infrastructure
Model
Unknown
Scope & deadline
B2C
Status
Live
Upcoming
Not required
Plans
Voluntary
Format
Infrastructure
Model
Scope & deadline

E-reporting

Status
Mandatory
Upcoming
Not required
Plans
On demand
Format
Scope & deadline

More info

Archiving period
10 years
E-signature
Optional
Regulation

Mandatory B2G e-invoicing

Obligation

Since 2018, German federal states have been required to accept electronic invoices, in accordance with European Directive 2014/55/EU.


This means that public entities must accept e-invoices, but they have also continued to accept other invoice formats such as PDF. However, some German federal states, including the Federal State (Bundesland) and the state of Bremen, have taken it a step further and made it mandatory for their providers to issue invoices in electronic format. 


Currently, e-invoicing is mandatory when invoicing the Federal State and the state of Bremen, and other states such as Baden-Württemberg, Rhineland-Palatinate, Saarland, Mecklenburg-Western Pomerania, and Hamburg are following this path.

How it works

The German e-invoicing system is decentralized and operates through the Peppol network. At the national level, the Central Invoice Submission Portal (Zentrales Rechnungseingangsportal des Bundes, or ZRE) serves as the access point for suppliers to submit e-invoices. Each state at the federal level can choose to use the central government's platform or other systems.


The accepted e-invoice formats are XRechnung and ZUGFeRD 2.1. XRechnung is an XML document that conforms to EU requirements. ZUGFeRD (Zentraler User Guide des Forum elektronische Rechnung Deutschland) is a hybrid format that consists of an A3 PDF with embedded XML, meeting European standards.

B2B e-invoicing

Germany has also announced a timeline to make electronic invoicing mandatory in business-to-business (B2B) transactions.


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