The E-RechV of the Federal Government obliges the public administration to receive electronic invoices and the suppliers and service providers of the Federal Government to send electronic invoices within the scope of public contracts. The E-RechV regulates the deadlines, transmission methods, data standards and exceptions to the electronic exchange of invoices.
In principle, the obligation to send invoices electronically to the federal government applies from 27.11.2020. The exceptions are regulated in the ordinance and are described as follows:
- Invoices issued after the fulfilment of a direct order up to an amount of 1,000 euros.
- Invoices subject to the exceptions under § 8 or § 9 of the E-RechV (invoice data subject to secrecy as well as foreign service matters and other procurement abroad)
- Invoices to be issued in organ lending procedures under section 159(1)(5) of the Act against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen).
Irrespective of the legal obligation, an obligation to submit e-invoices may also arise from the respective underlying order or contractual relationship.