E-bill in Bavaria; information

In order to be able to process electronic invoices automatically and electronically, they must be issued, transmitted and received in a structured electronic format (cf. EU Directive 2014/55/EU on electronic invoicing for public contracts). Invoicing for Public Contracts).


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) will require all public-sector customers in Germany to accept and process electronic invoices from fall 2018 at the federal level and from spring 2020 at the 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 processes. 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 enables automatic and electronic processing of the invoice.

Since a large number of different, non-interoperable data formats already exist on the market, regulatory action was taken with 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 obligated to accept and process these invoices for 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 are fully achieved and a digital administration without media discontinuity in the e-invoicing environment is achieved.

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 invoice original.
  • What is an XInvoice?

    The XInvoice is the national standard and authoritative for the transmission of electronic invoices to public-sector customers (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 "Related Links".
  • Is there an obligation in Bavaria to issue invoices in electronic form?

    No one is required to send an invoice to public-sector customers 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

    • a public procurement chamber of the Free State of Bavaria is responsible for them,
    • they are acting on behalf of the federal government within the framework of inter-organ loan, or
    • this is provided for by statutory order of the state government.

Contracting authorities pursuant to Section 98 GWB are public contracting authorities within the meaning 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 comes 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 "Legal basis" overview, you will find the EU Directive 2014/55/EU and the BayEGovV, among others.

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

    The obligation to accept and process electronic invoices is essentially specified as follows:
    • As of 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 entities 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 transition 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 shall apply both to state authorities and to municipalities, associations of municipalities, district offices and other legal entities under public law subject to the supervision of the Free State of Bavaria as of 18.4.2023.

For the billing companies, the legal ordinance 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 entities 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 an electronic invoice 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 information of an XInvoice. In addition, the Bavarian regulation on e-bills defines the following mandatory information:
    • A unique identification code (e.g. order number, a file number, routing ID*),
    • payment terms, bank details and the e-mail address of the payee.

*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 enables an electronic invoice 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 for specification when invoicing. Each department or, if applicable, each 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 "Further links").

    The structure of the routing ID is broken down as follows:
    • Coarse addressing is fixed (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 assigned 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: 21.06.2022

Responsible for editing: Bayerisches Staatsministerium für Digitales

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  • 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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