E-Billing Ordinance (eRechV): Requirements and Exemptions
The E-Invoicing Ordinance (eRechV) sets the requirements for electronic invoicing in federal public procurement. The regulation, which came into force on October 13, 2017 and was updated through amendments on June 19, 2020, is intended to improve efficiency and transparency in the processing of public contracts.
What is the e-billing regulation?
The e-billing regulation was introduced to modernize billing in the public sector. It regulates how invoices are to be issued, transmitted and received electronically. This applies in particular to public administration and various sector clients. The aim is to reduce administrative costs and shorten processing times.
Scope and definitions of the E-Invoicing Regulation
scope
The regulation applies to all invoices issued following fulfilment of public contracts or concessions. Invoices that require secrecy or are issued abroad as part of purchases are excluded.
Definitions
- Invoice: A document that accounts for a delivery or service.
- Electronic invoice: A document that is issued and transmitted in a structured format that allows automated processing.
- Billing issuer: Entrepreneurs who issue invoices.
- Invoice recipient: Entities that receive invoices.
- Billing sender: Entrepreneurs who submit invoices on behalf of the billing issuer.
Electronic invoicing requirements
Mandatory nature of the electronic form
Invoices must be issued and transmitted electronically. The use of a federal administration portal is mandatory. There are exceptions for invoices up to 1,000 euros and for certain special cases.
Billing data model
Invoices must use the XRechnung data exchange standard or comply with another standard that complies with European standards. Amendments to the standard are announced.
Content of the electronic invoice
In addition to the legally required information such as route identification number and bank details, the invoice must contain further information that was submitted during the ordering process.
Processing and protection of personal data
processing: Invoices must be processed without media disruption. Invoices that are not submitted correctly must be rejected.
Data protection: Personal data in invoices may only be processed to meet legal requirements. The protection of this data must be ensured.
Exemptions and special rules
Billing data that requires confidentiality is excluded from the scope of the regulation, but can be transmitted electronically in individual cases. Special regulations apply to diplomatic missions and purchases abroad.
conclusion
The e-billing regulation aims to digitize and optimize the billing process in the public sector. By setting clear requirements for electronic invoicing, efficiency is increased and administration is simplified. The regulation supports the modernization of public administration and promotes transparency in accounting.