E-invoicing obligation by federal state

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The e-invoicing requirement for suppliers of the federal government and the state of Bremen has been in effect since November 27, 2020. Since January 1, 2022, the states of Baden-Württemberg, Hamburg, Hesse and Saarland have also been obliged to do so. 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 is not done, they will be rejected. On April 1, 2023, the state of Mecklenburg-Western Pomerania followed suit and introduced the e-invoicing requirement. 

“We will continue to fight VAT fraud.
This path is to be intensified in cooperation with the federal states.
We will introduce a nationwide electronic reporting system as soon as possible,
which is used for the creation, verification and forwarding of invoices.
In this way we significantly reduce the vulnerability of our VAT system to fraud
and at the same time modernize and reduce bureaucracy at the interface between administration and businesses.”

Through the Mention in the coalition agreement 2021 – 2025 The topic is now gaining further momentum and is raising the prospect of a B2B obligation in the near future.

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Baden-Wurttemberg

One E-invoicing obligation for suppliers of the state of Baden-Württemberg has existed since 01 January 2022.
Invoices are received via the invoice receipt platform of the state of Baden-Württemberg service-bw.de realized.

bayern

Bavaria

One E-invoicing obligation for suppliers in the state of Bavaria does not exist.
The use of a central invoice receipt platform is not planned. Decentralized transmission channels will be created (e.g. email mailboxes). An upload is possible on e-rechnung.bayern.de possible.

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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.

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Brandenburg

One E-invoicing obligation for suppliers in the state of Brandenburg does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.

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Bremen

One E-invoicing obligation for suppliers of the state of Bremen exists from 27 November 2020.
Invoices are received via the invoice receipt platform of the State of Bremen zERIKA realized.

hamburg

Hamburg

One E-invoicing obligation for suppliers of the state of Hamburg has existed since 01 January 2022.
The use of a central invoice receipt platform is not planned. An upload to a Invoice receipt platform is possible. A mailbox has also been created for sending invoices (Central invoice receipt Hamburg).

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Hesse

One E-invoicing obligation for suppliers of the state of Hesse exists from 18 April 2024.
The use of a central invoice receipt platform is not planned. Decentralized transmission channels will be created (e.g. email mailboxes).

meckpomm

Mecklenburg-Western Pomerania

One E-invoicing obligation for suppliers in the state of Mecklenburg-Vorpommern has existed since 01 April 2023.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.

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Lower Saxony

One E-invoicing obligation for suppliers from the state of Lower Saxony does not exist.
Invoices can be received via a central electronic mail office from 18 April 2022 intended (NAVO).

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North Rhine-Westphalia

A general E-invoicing obligation for suppliers from the state of North Rhine-Westphalia does not exist.
However, public contracting authorities are free to require their suppliers to issue electronic invoices.
Invoices are received via the invoice receipt platform of the state of North Rhine-Westphalia procurement.NRW realized.

rpf

Rhineland-Palatinate

One E-invoicing obligation for suppliers of the state of Rhineland-Palatinate from 01 January 2024.
Invoices are received via the Central Invoice Receipt Component Rhineland-Palatinate (RLP Portal).

saar

Saarland

One E-invoicing obligation for suppliers of the state of Saarland has existed since 01 January 2022.
The receipt of invoices is planned as part of a cooperation project via the Central Invoice Receipt Component Rhineland-Palatinate (RLP Portal).

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Saxony

One E-invoicing obligation for suppliers from the state of Saxony does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.

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Saxony-Anhalt

One E-invoicing obligation for suppliers from the state of Saxony-Anhalt does not exist.
Invoices can be received via the invoice receipt platform of the state of Saxony-Anhalt serviceportal.sachsen-anhalt realized.

sh

Schleswig-Holstein

One E-invoicing obligation for suppliers from the state of Schleswig-Holstein does not exist.
Invoices can be received via the invoice receipt platform of the state of Schleswig-Holstein serviceportal.schleswig-holstein realized. 

th

Thuringia

One E-invoicing obligation for suppliers from the state of Thuringia does not exist.
Invoices are received via the OZG-compliant invoice receipt platform OZG-RE realized.

For more information about our e-invoicing solution.

Further information on e-invoicing in the federal states

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