- Created by Ines COSTA, last modified by Warren Vercruysse on Dec 20, 2019
On the federal administration level: Federal Ministry of the Interior On the federal level: the E-bill law from April 4 2017 (E-Rechnungsgesetz[1]); Federal Regulation on E-Invoicing from September 2017 (E-Rechnungs-Verordnung) On the federal state level (Länder): Each state must have its own legal regulation until November 2018 Receiving and processing: Central authorities, Regional authorities & Local authorities XRechnung (leading Standard for Central authorities, Regional authorities & Local authorities due to decision by the National IT Planning Council) ZUGFeRD (promoted by FeRD since 2014, developed in cooperation between the Federal Ministries of the Interior and for Economic Affairs and Energy and the private sector with the aim foster the use of eInvoicing in the public and private sectors) A shared portal (E-Rechnungs-Portal) will be created by November 2018 on the federal level. Some federal states will use this shared portal while others will build their own portal and the rest plan to use no portal or still have no planning. The e-Bill law, published in April 2017, and the Regulation on E-Invoicing from September 2017 mandate the receipt and processing of eInvoicing for all federal contracting authorities, regardless of the amount of the invoice[4]. The law applies exclusively to regulations for federal agencies (including sectorial contractors and licensors). The state or local authorities affected by the Directive 2014/55/EU require supplementary legislation by the federal states (Länder). On the federal states level (Länder), Bavaria is the first federal state (Land) to transpose the Directive on eInvoices in public procurement; other federal states (Länder) have already followed or will have to follow until November 2018. The e-Bill law also provides for specific dates for the implementation of electronic invoicing: from 27.11.2018, the top federal administrations must be able to receive and process electronic invoices and, from 27.11.2019, all subordinate institutions on the federal level. In the supplementary legislation by the federal state level (Länder) the specific dates for the implementation of electronic invoicing can be extended until at the latest April 2020. There is no eInvoicing platform mandated or recommended by the German government for B2G public procurement. Some private companies offers eInvoicing Solutions, some of the solution providers can also be publicly-owned. Most eInvoicing operations are conducted following bilateral agreements between public entities and economic operators (or solutions providers acting on their behalf). The approach for receiving and processing eInvoices submitted by economic operators is decentralised. Public entities receiving eInvoices decide whether to process eInvoices as structured data or according to a non-automated process (e.g. by printing a PDF file). Most eInvoices are received by e-mail and further processed by integrated workflow software solutions. Alternatively, eInvoices can be received through transport protocols when these are established between contracting parties. As part of the implementation of the Directive 2014/55/EU on electronic invoicing in public procurement in Germany, the National IT Planning Council has made two decisions: The implementation should be preceded by a period of evaluation. As part of these decisions, the Coordination Office for IT Standards (KoSIT) was given the responsibility to maintain XRechnung and to become the German PEPPOL Authority. KoSIT is located within the eGovernment division of the core administration of the Free Hanseatic City of Bremen, but is a permanent organisation of the National IT Planning Council. The German eInvoicing Forum (Forum elektronische Rechnung Deutschland – FeRD) is an important organisation in the German eInvoicing ecosystem. The FeRD was founded by the Working Group for Economic Management (Arbeitsgemeinschaft für Wirtschaftliche Verwaltung e.V. - AWV) in 2010. It aims to foster the use of eInvoicing in the public and private sectors. The FeRD is an industry-neutral forum, composed of members from ministries and other governmental bodies and important industry associations. FeRD is a voluntary organization based on contributions and resources from its members and experts. [1] Gesetz zur Umsetzung der Richtlinie 2014/55/EU über die elektronische Rechnungsstellung im öffentlichen Auftragswesen* Vom 4. April 2017 [2] ZUGFeRD stands as shorthand for "Central User Guide Forum electronic invoice Germany". The ZUGFeRD data format is based on the Cross Industry Invoice (CII) of UN/ CEFACT, ISO Standard 19005-3:2012 (PDF/A-3), as well as the Message User Guidelines (MUG) specified on a European level. [3] FeRD is the Forum for Electronic Invoicing in Germany [4] In this sense, the e-Bill law goes further than the Directive 2014/55/EU which makes eInvoincing compulsory for any amount above the determined threshold. [5] Bremen, Hamburg, Mecklenburg-Western Pomerania, Lower Saxony, Saxony-Anhalt and Schleswig-Holstein as well as the communal group "IT-Verbund Schleswig-Holstein". VALIDATED BY THE EMSFEI MEMBERResponsible
On the federal state level (Länder), each state (Land) is responsible for eInvoicing.Legislation Used in practice for Standard(s) Platform Legislation
eInvoicing platform and eInvoicing management solutions
Approach for receiving and processing eInvoices
Status on the implementation of the European Standard on eInvoicing (EN)
Additional information
Are you aware of further developments on eInvoicing B2G in this country? Contact us via the link Something wrong with this page? at the bottom of this page.
You can also access the 2016 and 2017 eInvoicing Country Sheets via the eInvoicing User Community.
Last updated:
Dec 20, 2019 17:07
Status | REVIEWED |
---|---|
Reviewer | Ivo MOSZYNSKI and Andreas MICHALEWICZ |
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