E-bill in Bavaria; Information

In terms of the EU Directive 2014/55/EU on electronic invoicing for public contracts (state and local authorities), an electronic invoice is issued, transmitted and received in a structured electronic format so that it can be processed automatically and electronically.

Description

The previous invoicing, dispatch and processing lead to high costs and effort for all parties involved. In order to reduce these costs in both ecological and economic terms, the European Union Directive (2014/55/EU) obliges all public clients in Germany to accept and process electronic invoices from autumn 2018 at federal level and from spring 2020 at state and municipal level.

An e-invoice is much more than a scanned paper invoice or PDF invoice. It is about structured data that is transferred automatically and flows into the administration's IT procedures. This not only saves postage for the invoice, but more importantly saves time and resources in recording, further processing and payment.

An invoice is electronic (e-invoice) if it is issued, transmitted and received in a structured electronic format and the format allows the invoice to be processed automatically and electronically.

As a large number of different, non-interoperable data formats already exist on the market, regulatory intervention was taken with the European Directive 2014/55/EU. With the adoption of the Directive, the development of a uniform European standard (EN 16931) for electronic invoices was mandated and public contracting authorities were obliged to accept and process these invoices in the case of low-threshold awards.

On the basis of the EU directives, the state of Bavaria has extensively adapted the internal invoicing processes in the state administration so that the envisaged ecological and economic efficiency gains can be fully achieved and a digital administration in the e-invoicing environment without media discontinuity.

The basis for this is the developed national standard XRechnung, in the development of which the Free State was involved from the beginning. In conformity with the European standard, the XInvoice standard was adopted by the IT Planning Council as the standard for implementing the EU directive in Germany.

In Bavaria, the biller can transmit the e-bill to the bill recipient by e-mail, as usual.

Special notes

FAQ - Frequently asked questions

  • What is an electronic invoice?

    In terms of the EU Directive 2014/55/EU on electronic invoicing for public contracts (state and local authorities), an electronic invoice is issued, transmitted and received in a structured electronic format so that it can be processed automatically and electronically.

    An image-based representation of the invoice (for example as a PDF) does not meet the European Commission's requirements for an electronic invoice. This means that the structured data set is the original invoice.
  • What is an XInvoice?

    The XInvoice is the national standard and decisive for the transmission of electronic invoices to public clients (invoice recipients) in Germany. I.e. in Germany electronic invoicing is done as XInvoice. The electronic invoice is an invoice in XML format.
    The specification of the Coordination Office for IT Standards (KoSIT) can be found under "Further links".
  • Is there an obligation in Bavaria to issue invoices in electronic form?

    No one is obliged to send an invoice to public contracting authorities in electronic form. Conversely, however, public contracting authorities are obliged to accept and process invoices in electronic form.

    Pursuant to Art. 5 (2) BayEGovG, contracting authorities within the meaning of Section 98 GWB must ensure the receipt and processing of electronic invoices insofar as

    • an awarding chamber of the Free State of Bavaria is responsible for them,
    • they act on behalf of the federal government within the framework of inter-agency lending, or
    • this is provided for by statutory order of the State Government.

Contracting authorities pursuant to Section 98 GWB are public contracting authorities in the sense of (Section 99 GWB), sector contracting authorities (Section 100 GWB) and concession grantors (Section 101 GWB). In particular, the obligation therefore affects the municipalities and the authorities of the Free State of Bavaria. The obligation will come into force on 18.4.2020 (Art. 19 para. 2 sentence 2 no. 4 BayEGovG).

  • What are the advantages of XInvoice for the biller?

By creating XInvoices in a standardized file format, the invoicing company saves time and money. Expenses for postage, paper and printing are eliminated. Delivery to the invoice recipient takes place with little delay.

  • What are the legal regulations?

In the overview "Legal basis" you will find, among others, the EU Directive 2014/55/EU and the BayEGovV.

  • At what invoice value can an electronic invoice be issued?

    The obligation to accept and process electronic invoices is essentially specified as follows:
    • From 18.4.2020, state authorities are obliged to be able to receive and process electronic invoices electronically in the upper and lower threshold range (from € 1,000 net).
    • For municipalities, associations of municipalities, district offices and other legal persons under public law subject to the supervision of the Free State of Bavaria, these obligations will initially apply to the upper threshold range from 18.4.2020 and, with a transitional period of two years from 18.4.2022, also to the lower threshold range (from € 1,000 net).
    • For invoices relating to a construction contract (within the meaning of Section 103 (3) GWB), the obligations in the sub-threshold range will apply to state authorities as well as to municipalities, associations of municipalities, district offices and other legal persons under public law subject to the supervision of the Free State of Bavaria from 18.4.2023.

For the billing companies, the statutory order does not result in any change compared to the current legal situation. For the time being, there is no obligation to issue electronic invoices to contracting authorities within the meaning of Section 98 of the ARC, neither in the upper-threshold nor in the lower-threshold area.

  • When can a company start sending electronic invoices to contracting authorities in Bavaria?

Public contracting authorities in Bavaria are obliged to accept electronic invoices as of 18.04.2020, provided that the other prerequisites are met.

  • What information must an XInvoice contain?

    The national standard XInvoice defines the mandatory details of an XInvoice. In addition, the Bavarian regulation on e-invoices defines the following mandatory information:
    • a unique identification code (e.g. order number, a file number, routing ID*),
    • payment terms, bank details and the payee's e-mail address.

*The routing ID is assigned and communicated by the invoice recipient (ordering party).

  • What is a routing ID?

The routing identification number (routing ID) is a combination of numbers that can be clearly assigned to a specific authority. The routing ID serves as the address of the electronic invoice. It is thus comparable to the address of the invoice recipient in the case of the classic paper invoice.

In terms of the EU Directive 2014/55/EU on electronic invoicing for public contracts, an electronic invoice is an invoice that is issued, transmitted and received in a structured electronic format so that its automatic and electronic processing is enabled. The addressing of the electronic invoice is part of the structured data set. The routing ID is used for addressing. The routing ID allows an electronic bill to be addressed in the structured format using a format agreed between the federal, state and local governments. The routing ID can be communicated to the contractor/supplier as an identification code to be specified when invoicing. Each department or agency is responsible for assigning the routing ID.

  • How is the route ID created?

    The creation of the routing ID is based on the specification provided by KoSIT (see under "Further links").

    The structure of the routing ID is subdivided as follows:
    • Coarse addressing is predefined (see specification).
    • Fine addressing can be freely assigned (see specification).
    • In addition, the check digit must be calculated (see specification).
    • In the municipal area, the coarse addressing corresponds to the official municipality key (AGS). The fine addressing is freely selectable. The check digit must be calculated from the coarse and fine addressing.

The routing ID results from the coarse addressing, fine addressing and check digit.

  • Who is responsible for creating the identification mark or routing ID?

The unique identification code or routing ID is issued by the invoice recipient (ordering party) to the invoicing party.

  • Who can be contacted with questions?

Please contact the ordering authority.

Legal bases

  • RICHTLINIE 2014/55/EU DES EUROPÄISCHEN PARLAMENTS UND DES RATES über die elektronische Rechnungsstellung bei öffentlichen Aufträgen

    Nach Feststellung der Europäischen Kommission führt die zunehmende Verwendung nicht interoperabler Normen für elektronische Rechnungen zu Marktzutrittsschranken und Handelshemmnissen. Daher hat die EU mit der Richtlinie 2014/55/EU der Europäischen Normierungsorganisation (CEN) einen Auftrag zur Entwicklung einer Europäischen Norm für die elektronische Rechnungsstellung erteilt und ihre Mitgliedsstaaten zum Empfang und zur Verarbeitung elektronischer Rechnungen für öffentliche Aufträge im Bereich oberschwelliger (EU-weit auszuschreibender) Vergaben ab Ende 2018 bzw. Ende 2019 (subzentrale Auftraggeber, d.h. Bundesländer und Kommunen) verpflichtet. Die Richtlinie ist dazu in nationales Recht umzusetzen.

    Umsetzungsfrist: Grundsätzlich ist in der EU-Richtlinie der 27.11.2018 maßgeblich. Für den Empfang und die Verarbeitung der E-Rechnung ist ab den 18. April 2019 vorgeschrieben. Für subzentrale Auftraggeber (u. a. Freistaat Bayern) ist der 18. April 2020 ausschlaggebend.

  • Bayerische Verordnung über die elektronische Verwaltung und die barrierefreie Informationstechnik (Bayerische E-Government-Verordnung - BayEGovV)

    Aufgrund des föderalistischen Staatsaufbaus Deutschlands ist eine Überführung der EU-Richtlinie in nationales Recht jeweils durch den Bund und die 16 Länder zu vollziehen.

  • Nationaler Standard XRechnung

    Gemäß des Beschlusses des IT-Planungsrats vom 22.06.2017 ist XRechnung maßgeblich für die Umsetzung der Richtlinie 2014/55/EU in Deutschland. Damit bildet XRechnung eine verlässliche Basis für den Austausch elektronischer Rechnungen von und mit deutschen Verwaltungen. Der Standard wurde im Rahmen des Steuerungsprojekts E-Rechnung von Expertinnen und Experten aus Bund, Ländern und Kommunen entwickelt

Links to more information

  • XRechnung

    Informationen zum aktuellen Umsetzungsstand, Lizenzbedingungen, Download, Formatspezifikation Leitweg-ID, usw.

  • E-Rechnung in Bayern

    Informationen zur E-Rechnung, Leitweg-ID Tool, Hochladen einer E-Rechnung, FAQ, usw.

Status: 09.02.2022

Responsible for editing: Bayerisches Staatsministerium für Digitales

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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