E-invoicing the German federal government: what suppliers need to know
Enter the contracting body, amount and type of award: the check says whether the E-Invoicing Regulation requires an e-invoice and which format fits.
E-invoice under the federal ERechV
Required
Since 27 November 2020 invoices to the federal government go electronically only, through its invoice receipt platform.
| Format | XRechnung (ZUGFeRD only in the XRECHNUNG profile as XML) |
| Leitweg-ID in BT-10 | Yes |
| Also required by section 5 ERechV | Bank details, payment terms, email address |
| Channels | Weberfassung, Upload, Peppol, E-Mail |
Basis: sections 3 to 5 of the Federal E-Invoicing Ordinance; E-Rechnung Bund FAQ.
Prepared by Radif Partners · Method · VAT Act, ministry letters and XRechnung 3.0.2 checked on 25 October 2026
Anyone supplying German federal authorities has had to invoice electronically since 27 November 2020. The legal basis is the federal E-Invoicing Regulation (ERechV), which implements the European Directive 2014/55/EU. Under section 4 ERechV the invoice must be issued as an XRechnung or in another format that complies with the standard EN 16931, and sent through the federal administration portal, for which invoice issuers need a user account. The permitted routes are web entry, upload, Peppol and email. On top of the VAT requirements, section 5 ERechV requires the Leitweg-ID as the invoice address, bank details, payment terms and the issuer's email address. Under section 3(3) no. 1 ERechV, direct awards up to 1,000 euros are exempt. States and municipalities have their own laws and portals, which differ in detail. The federal platforms process a ZUGFeRD file only in the XRECHNUNG profile; a pure XRechnung is the safest choice.
Legal basis and scope
Directive 2014/55/EU obliges public contracting authorities in the EU to accept electronic invoices under the European standard. Germany implemented this for the federal level with the E-Invoicing Act and the E-Invoicing Regulation, and went further: federal suppliers are not just allowed but required to invoice electronically. Since 27 November 2020 this has covered all invoices to federal ministries, federal authorities and other federal contracting bodies issued after a contract award.
| Question | Rule | Provision |
|---|---|---|
| Who is affected? | Invoice issuers dealing with federal contracting bodies | sections 1 and 3 ERechV |
| Exception | Direct awards up to €1,000 | section 3(3) no. 1 ERechV |
| Format | XRechnung or another EN 16931 format | section 4(1) ERechV |
| Transmission | Federal administration portal, with user account | section 4 ERechV |
| Extra details | Leitweg-ID, bank details, payment terms, email | section 5 ERechV |
Four routes to the platform
The federal invoice receipt platforms accept invoices by four routes: Weberfassung, Upload, Peppol, E-Mail. With web entry you type the invoice into a browser form; that suits single invoices without software of your own but takes time. With upload you send a finished XRechnung, for example from the XRechnung creator or your accounting software. Peppol is a European network for exchanging e-invoices; it pays off for businesses that regularly supply public bodies in several countries and requires an access provider. Email is the simplest route technically but has rules of its own.
Under the rules for sending by email: exactly one invoice per message, with the structured invoice file and any supporting documents attached. A PDF without data is not processed as an invoice. The email text is not read; what counts is in the file. More on sending by email in general on sending e-invoices by email.
Which format the federal government accepts
XRechnung is the standard format of the administration, currently in version 3.0.2. Other EN 16931 formats are allowed under the regulation. For ZUGFeRD, according to the answers of the platform operators, only the XRECHNUNG profile is processed, and what counts is the XML data, not the picture in the PDF. A ZUGFeRD invoice in the EN 16931 profile does not automatically meet the extra German rules. A pure XRechnung leads to the fewest queries. The small calculator shows which format fits which recipient:
Recommended format
Recommended format
XRechnung (UBL)
| Leitweg-ID needed | Yes, in BT-10 |
| Readable PDF included | No, a viewer is needed |
| Delivery | Federal portal: upload, web form, Peppol, email |
The Leitweg-ID and other mandatory details
Without a Leitweg-ID an invoice does not reach the responsible office. In an XRechnung it sits in the buyer reference field (BT-10) and as the buyer’s electronic address with scheme 0204. Check its structure and check digits before sending with the Leitweg-ID checker. If the contracting body named an order number or supplier number, it belongs in the invoice as well; the order number goes into field BT-13. Add the seller’s contact details with name, phone and email, the bank details and the payment terms.
States and municipalities
The federal regulation does not apply to invoices to states, cities, municipalities or districts. Each state has issued its own rules, with partly different thresholds, its own portals and different deadlines. What almost all have in common is that they accept XRechnung and work with Leitweg-IDs whose first two digits name the state. The binding requirements for a contract come from the contracting body, ideally when the order is placed. The basics of the format are explained on XRechnung.