- The Federal Ministry of the Interior is responsible for eInvoicing on the federal administration level, while each state (Land) is responsible for eInvoicing on the federal state level (Länder).
- The Directive 2014/55/EU has been transposed into German legislation. Mandatory eInvoicing in public procurement has been implemented for federal and state authorities.
- The use of the extra year for compliance of non-central entities has been implemented. eInvoicing is mandatory for receiving and processing by central, regional, and local authorities, as well as for all suppliers to Federal authorities. The B2B mandate is also in place.
- The European standard on eInvoicing is fully implemented under CII and PDF/A-3. A shared portal (E-Rechnungs-Portal) has been created on the federal level, with some federal states using this shared portal and others having their own portal or not using any portal.
- The use of CIUS and Extensions such as XRechnung and ZUGFeRD 2.0 is also in place. Monitoring mechanism is not implemented.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
