Mandatory B2G E-invoicing as of 27 November 2020

Germany starts to implement mandatory business-to-government electronic invoicing as of 27 November 2020. E-invoicing to Federal Government entities will be obligatory for all suppliers. 

Is there an obligation at the state level?

For each separate German State, supplier obligation had to be decided by law. So far, only Bremen and Lower Saxony made such a decision along with the federal government. 

What is the required format?

According to the government, Xrechnung or any EU-compliant format such as Zugferd could be used. 

What is Xrechnung and Zugferd?

X-Rechnung is the official format. It is solely available as XML and it enables sending the electronic invoice through Peppol. On the other hand, Zugferd is a hybrid e-invoice model which includes both electronic XML and visual PDF versions of the invoice. 

Is Zugferd compliant with B2G e-invoicing?

New Zugferd version 2.1.1 is made available with the XRechnungs profile. The new profile fulfills the specific requirements of public administration e-invoicing in Germany: Not only the requirements of the European standard EN16931 are met, but also the national business rules and administration- specific provisions of the XRechnung standard are included.

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