- In Germany, e-invoicing is currently required for B2G (Business-to-Government) transactions, and a B2B (Business-to-Business) mandate has also been proposed starting in 2025.
- The German B2G e-invoicing mandate is commonly referred to as ‘XRechnung’.
- The first wave of this mandate was targeted for the central government. XRechnung is defined as a CIUS to the EN-16931 Core, with Version 2 being used starting in January 2021.
- The mandate includes content requirements and the use of a LeitwegID for public customer identification. Invoice delivery can be done through automated exchange, such as through web services or the Peppol gateway.
- The German government has prepared two portals for compliance: OZG-RE and ZRE. These portals allow for manual upload, follow-up monitoring, and provide e-mail and Peppol interfaces.
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