Germany to Merge ZRE and OZG-RE Platforms for Federal E-Invoicing by End of 2025
Germany is preparing for the phased implementation of its mandatory B2B e-invoicing system, with the first stage which began on January 1, 2025. From this date, all VAT-registered businesses in Germany will be required to be able to receive structured e-invoices for domestic B2B transactions. The second phase, which will require suppliers to issue e-invoices for domestic B2B transactions, will become mandatory from January 1, 2027. To ensure compliance, e-invoices must adhere to the European e-invoicing standard (EN 16931). The Federal Ministry of Finance (BMF) and the Federal Ministry of the Interior and Home Affairs (BMI) serve as the primary regulatory authorities overseeing this mandate.
In a significant development, the German government has announced the merger of the two federal invoice platforms—ZRE and OZG-RE—by the end of 2025. The OZG-RE platform will serve as the unified system for receiving e-invoices from suppliers to the federal government, thereby streamlining processes and reducing complexity. The transition will occur in phases, with the first wave of federal authorities switching to OZG-RE by June 20, 2025. Suppliers currently using the Peppol network will see their existing routing IDs automatically transferred, while those relying on the ZRE web portal must register on OZG-RE, as the ZRE platform will be decommissioned by December 31, 2025. A comprehensive migration timeline will be made available on the BMI’s official website in the near future, and suppliers will be notified in a timely manner by their respective federal clients.
