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E-billing 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 (see EU Directive 2014/55/EU on electronic invoicing for public contracts). Invoicing for public contracts).

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The previous paper-based invoicing, dispatch and processing led to high costs and effort for all parties involved. In order to reduce these costs both ecologically and economically, the European Union Directive (2014/55/EU) has required all contracting authorities in Germany to accept and process electronic invoices since 2020.

An e-invoice is much more than a scanned paper invoice or PDF invoice. It is structured data that is transmitted automatically and flows into the administration's IT processes. This not only saves on postage for the invoice, but above all saves time and resources when recording, processing and paying the invoice.

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

As a large number of different, non-interoperable data formats already exist on the market, the European Directive 2014/55/EU was introduced as a regulatory measure. With the adoption of the directive, the development of a uniform European standard (EN 16931) for electronic invoices was commissioned and public contracting authorities were obliged to accept and process these invoices for above-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 targeted ecological and economic efficiency gains are fully achieved and digital administration in the e-invoicing environment is free of media discontinuity.

The basis for this is the developed national standard XRechnung, which the Free State of Bavaria helped to develop from the outset. The XRechnung standard was adopted by the IT Planning Council as the standard for implementing the EU directive in Germany, in line with the European standard.

In Bavaria, the invoice issuer can send the e-invoice to the invoice recipient by e-mail as usual.

FAQ - Frequently asked questions

What is an electronic invoice?
In accordance with EU Directive 2014/55/EU on electronic invoicing in public procurement (state and local authorities), an electronic invoice is issued, transmitted and received in a structured electronic format that enables it to be processed automatically and electronically.
An image representation of the invoice (e.g. as a PDF) does not meet the European Commission's requirements for an electronic invoice. This means that the structured data record is the original invoice.

What is an XRechnung?
XRechnung is the national standard and is decisive for the transmission of electronic invoices to public clients (invoice recipients) in Germany. This means that electronic invoicing in Germany is carried out as XRechnung. 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".

What are the benefits of XRechnung for the invoice issuer?
The creation of XRechnung invoices in a standardized file format saves the invoicing company time and money. Postage, paper and printing costs are eliminated. Delivery to the invoice recipient takes place with little delay.

What legal regulations are there?
The "Legal basis" overview includes EU Directive 2014/55/EU, the Bavarian Digital Act (BayDiG) and the Bavarian Digital Ordinance (BayDiV).

Who is affected by the obligation to receive and process digital invoices?
According to Art. 18 Para. 2 of the Act on Digitization in the Free State of Bavaria (Bavarian Digital Act - BayDiG), contracting authorities within the meaning of Section 98 GWB must ensure the receipt and processing of electronic invoices if

  • a 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 a loan of organs or
  • this is provided for by statutory order of the state government.

Contracting authorities pursuant to Section 98 GWB are contracting authorities within the meaning of (Section 99 GWB), sector contracting authorities (Section 100 GWB) and concession awarding authorities (Section 101 GWB). The obligation therefore applies in particular to local authorities and the authorities of the Free State of Bavaria.

From what invoice value can an electronic invoice be issued?
An electronic invoice can be issued for any invoice value. The obligation to accept and process electronic invoices applies from a net invoice amount of EUR 1,000.

Are companies obliged to issue electronic invoices?
The Bavarian Digital Ordinance does not result in any changes to the current legal situation for companies issuing invoices. For the time being, there is no obligation to issue electronic invoices to contracting authorities within the meaning of Section 98 GWB in Bavaria, neither in the above-threshold nor in the below-threshold area.

However, please note the VAT regulations on mandatory e-invoicing between companies. Information on this can be found under "Further links".

From when can a company send electronic invoices to public contracting authorities in Bavaria?
Public contracting authorities in Bavaria have been obliged to accept electronic invoices since 18.04.2020, provided the other requirements are met.

What information must an XRechnung contain?
The national XRechnung standard defines the mandatory information for an XRechnung. In addition, the Bavarian regulation on e-invoicing defines the following mandatory information

  • A unique identification code (e.g. order number, a file number, routing ID*),
  • terms of payment, bank details and the payee's e-mail address

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

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 identification number serves as the address of the electronic invoice. It is therefore comparable to the address of the invoice recipient for traditional paper invoices.

In accordance with 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 that enables it to be processed automatically and electronically. The addressing of the electronic invoice is part of the structured data record. The routing ID is used for addressing. The routing ID makes it possible to address an electronic invoice in structured format using a format agreed between the federal government, federal states and local authorities. The routing ID can be communicated to the contractor/supplier as an identification code for use 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 "Further links").

The structure of the routing ID is broken down as follows:

  • Coarse addressing is predefined (see specification)
  • Fine addressing can be freely assigned (see specification)
  • The check digit must also be calculated (see specification)
  • In the municipal sector, the coarse addressing corresponds to the official municipal 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 routing ID?
In the municipal sector, the routing ID is managed by the invoice recipient (customer) and communicated to the biller.

Who can I contact with questions?
Please contact the authority that issued the order.

  • Gesetz über die Digitalisierung im Freistaat Bayern (Bayerisches Digitalgesetz – BayDiG)
    Aufgrund des föderalistischen Staatsaufbaus Deutschlands ist eine Überführung der EU-Richtlinie in nationales Recht jeweils durch den Bund und die 16 Länder zu vollziehen.
  • Verordnung über die Digitalisierung im Freistaat Bayern (Bayerische Digitalverordnung – BayDiV)

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

  • 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.

  • 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

  • XRechnung
    Informationen zum aktuellen Umsetzungsstand, Lizenzbedingungen, Download, Formatspezifikation Leitweg-ID, usw.
  • E-Rechnung in Bayern
    Informationen zur E-Rechnung, Leitweg-ID Tool, Visualisierung einer E-Rechnung, FAQ, usw.
  • ELSTER E-Rechnungsviewer
    Visualisierungstool für E-Rechnungen im Standard XRechnung
  • Bundesministerium der Finanzen
    Informationen zur verpflichtenden E-Rechnung zwischen Unternehmen (B2B), FAQ

  • Invoices to federal authorities; electronic transmission

    You can send invoices to public clients completely electronically via the e-invoice receipt platforms of the federal government and the states of Berlin, Brandenburg, Thuringia, Mecklenburg-Western Pomerania and Saxony (as of June 2021).

Status: 03.03.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium für Digitales
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