Electronic invoices in the State of Hesse

According to the Hessian E-Government Act (Section 2 No. 2 HEGOVG) , an e-invoice is an invoice that is created, transmitted and received in a structured electronic format. It enables automatic and electronic processing without media disruptions. The data format must comply with European and Hessian standards as well as the EN-16931 standard and the Hessian e-invoicing ordinance.

For transmission to the e-mail inbox e-rechnung@ekrw.hessen.de, the e-invoice standard (XML format / ZUGFechnung (XML format / ZUGFeRD format) in the currently valid version.

The invoice issuer may choose between the formats independently.

An invoice as a PDF file does not meet the requirements of an e-invoice and is therefore no longer permitted from 18 April 2024.

For special exceptions and special regulations, you can find more information in the "Exceptions / special regulations" section.

An electronic invoice is any document within the meaning of Section 2 (1) E-Rech-V if it is issued, transmitted and received in a structured electronic format and the format enables the document to be processed automatically and electronically.

According to Section 2 (6) E-Rech-V, an electronic credit note is equivalent to an electronic invoice.

Since 18 April 2024, suppliers to public sector clients in Hesse have had to issue e-invoices exclusively.

Yes, e-invoices can be rejected under certain circumstances. Here are some possible reasons why this could happen:

• the e-invoice does not comply with the valid standard for X-invoices.
• An e-invoice does not contain a valid e-mail address in the contact details of the billing organisation. This is mandatory for notifications. An e-mail address is not suitable if it is a no-reply e-mail address.
• at least one file is contaminated with viruses or similar (please note that notification emails generated for this purpose can sometimes be regarded as spam by the receiving systems).
• The e-mail contains more than one PDF/XML file.
• The e-mail does not contain a PDF/XML invoice.
• The e-mail contains at least one file in an unauthorised format, e.g. .doc, .ppt, etc.
• The e-mail contains a file in an outdated format, e.g. .doc, .ppt, etc.

Invoices that do not meet the requirements of the E-Rech-V will not be technically rejected for the time being. Technical rejection is the responsibility of the responsible contractual partners in the departments (invoice recipients).

To ensure that your e-invoice is accepted, please note the following points:

• The file size for submission by e-mail should not exceed 22 MB
• The invoice should correspond to the valid standard format XML, ZUGFeRD or PDF.
• Accompanying documents can have the following formats: .txt, .p7s, .docx, .jpeg, .jpg, .png, .gif, .bmp, .vcf, .eml, .asc.

The information required in the e-bill can be found in the current supplier information under "Important information for billers".

Detailed information on the content and the corresponding information elements can be found on the website of KoSIT under"XRechnung specification".

For the State of Hesse, the XRechnung invoice standard is to be used or any standard that conforms to the EU standard. Two syntaxes are also permitted:

• Universal Business Language (UBL) and
• UN/CEFACT Cross Industry Invoice (CII)

You need software that fulfils the requirements for invoicing in e-invoice format or another approved format in accordance with Section 2 of the Hessian E-Invoicing Ordinance (E-Rech-V). Perhaps your invoicing programme already fulfils these requirements? Alternatively, service providers can take over the creation and dispatch.

Invoice recipients must at least ensure that electronic invoices are received by email. You may set up additional access channels for the transmission of electronic invoices. They may stipulate that the invoice issuer or invoice sender must identify themselves electronically with a user account within the meaning of Section 2 (5) of the Online Access Act of 14 August 2017 (BGBI. I p. 3122, 3138) before using them. Invoice issuers must be informed in an appropriate manner of the access channels provided for the receipt of electronic invoices and the conditions for their use. If the invoice recipient offers a web service for the submission of electronic invoices, the invoice recipient must at least offer the submission of electronic invoices using the Pan-European Public Procurement OnLine (PEPPOL) transport infrastructure.

There are certain cases in which the obligation to issue invoices electronically does not apply (Section 3 (4) E-Rech-V):

• Cash and immediate payments,
• exemptions under Section 8 or hardship regulations under Section 9 E-Rech-V,
• Invoices from direct orders without an award procedure up to € 1,000 excluding VAT,
• Proceedings of the courts and public prosecutor's offices.

According to the provision in the Hessian E-Invoicing Ordinance, there is no obligation to issue invoices electronically after fulfilment of a direct order up to a direct order value of €1,000 excluding VAT.

What is a direct order? It is a purchase without a procurement procedure. It may therefore only be a direct purchase that is not based on a framework agreement or for which there was no invitation to tender. Whether a direct order exists must be assessed by the contracting authority.

What is meant by contract value? The contract value is the total remuneration for a planned service.

The contract value is therefore expressly not automatically the invoice amount.

PEPPOL (Pan-European Public Procurement OnLine) is a network that enables public authorities and suppliers to exchange electronic documents easily and cost-effectively.
Initiated by the EU, PEPPOL is intended to provide a Europe-wide infrastructure with standardised processes and formats. The idea behind PEPPOL is that any company in Europe can exchange electronic messages with any contracting authority. Messages include business documents such as catalogues, supplier documentation, orders and, of course, invoices.

General information

The routing ID is a number combination that allows the invoice to be assigned to the invoice recipient. It acts as an address for e-invoices and is comparable to the address of the invoice recipient for conventional paper invoices.

It is important to specify the routing ID to ensure that the invoice reaches the correct receiving centre. Invoices are rejected if the e-invoice does not have a valid routing ID. The routing ID is communicated by the ordering department.

The BT-10 field is a mandatory field in the X invoice format. This can be filled with the routing ID or with any other reference. If the routing ID is used, it must be entered in the BT-10 field. Only departments of the Hessian state administration are required to use the routing ID as a buyer reference.

Use of the routing ID

All departments of the Hessian state administration must use the electronic workflow procedure set up in the state reference model accounting system. In Hesse, there is no centralised platform for the receipt of invoices for all public clients. Hesse follows the approach of decentralised invoice receipt. Only the state authorities are allocated a centralised routing identification number.

Outside of the Hessian state authorities, there are no centralised specifications for a routing identification number.

Local authorities and other public clients in Hesse can set up their own processes and systems for receiving and processing e-invoices.

Creation of the routing ID

A routing identification number is allocated centrally in the state authorities.

Local authorities and other public clients in Hesse are free to use the routing ID as a buyer reference in the BT-10 field and generate it themselves according to the data sheet.

In these cases, the route ID is not assigned by a central office.

Structure

The routing identification number is structured according to the following logic:

06 for State of Hesse- four-digit company code number plus four-digit service centre number check digit

For more information on the structure, please download the routing ID data sheet below.

The coarse addressing and check digit are mandatory components, the fine addressing is an optional component.

All contracts that existed on 16 April 2020 will remain unchanged during their term. The regulation on the e-invoicing obligation does not apply to them during this period. Contracts that were open-ended on this date will also remain unchanged for the time being, but this transition period has already expired. Consequently, only contracts that existed on 16 April 2020 and have a term are exempt from the regulation. All other contracts will be subject to the provisions of the regulation from 18 April 2024.

Pursuant to Section 2 (4) E-Rech-V (E-Rechnungsverordnung), invoice recipients are all contracting entities attributable to the State of Hesse within the meaning of Section 159 (2) and (3) of the Act against Restraints of Competition in the version published on 26 June 2013 (BGBl. I p. 1750, 3245), last amended by the Act of 12 July 2018 (BGBl. I p. 1151), for which a public procurement chamber of the State of Hesse is responsible.

According to Section 2 (3) E-Rech-V, invoice issuers are all companies within the meaning of Section 14 (1) of the German Civil Code that issue and transmit an invoice to invoice recipients within the meaning of (4).

Suppliers must submit electronic invoices to contracting authorities in Hesse from 18 April 2024.

In addition to the VAT-related invoice components, the electronic invoice must contain at least the following information:

• a) an identification number as specified by the client,
• b) the bank details,
• c) the agreed terms of payment and
• d) an e-mail address of the invoicing party.

Additional information:

• e) the supplier number,
• f) an order number.

If this was communicated with the order.

• Invoice recipients must at least ensure that electronic invoices are received by email. They can set up further access channels for the transmission of electronic invoices.
• Electronic invoices should be checked electronically for formal errors and, depending on the access channel, for an identification number that is valid for the selected access channel. If errors are detected, the invoice issuer or invoice sender must be notified. A formally incorrect invoice should be rejected electronically.
• The recipient may reject electronic invoices that are transmitted neither by email nor via one of the other access channels specified in Section 2 (3) of the e-Invoicing Ordinance (for more information, see the e-Invoicing Ordinance).

The Hessian E-Government Act and the Hessian E-Invoicing Ordinance also apply to these clients.

E-invoices can be sent directly by e-mail to our e-mail inbox e-rechnung@ekrw.hessen.de. The e-invoices together with their attachments may have a maximum file size of 22 MB. Please note that the e-invoicemust comply with the applicable standard requirements (XML format/current invoice-compliant ZUGFeRD format).

Alternatively, we now also offer the option of providing e-invoices via our new upload solution. This solution is particularly suitable for e-invoices with large attachments (up to 100 MB) and enables simpler and faster transmission of your invoices. To make use of our new upload solution, please follow the steps below:

1. Visit the website Direkte Übersendung von Rechnungen (hessen.de) to register with your e-mail address and password. If you have not yet registered, select the "Register" option. Please note that we cannot accept no-reply addresses as we send a confirmation link.
2. Click on the "Upload" button and select the relevant files from your computer. Only one invoice is permitted per upload, which must be in XML format, together with the corresponding attachments. If you have several invoices, please upload each one separately.
3. The invoice to the Hessian State Administration must be in XInvoice format in accordance with the EN-16931 (.XML) standard. In addition, an invoice in ZUGFeRD format from version 2.1.1can be processed in the XRechnung profile without PDF view format.
4. The uploads are uploaded by confirming the "File" button.

To ensure that email communication between clients and suppliers runs smoothly, we recommend that you do not use no-reply addresses. Otherwise, there is a risk that automated replies will not be delivered to the sender's address.

The Hessian state administration does not use Peppol.

Yes - attachments totalling up to 22 megabytes of data are possible, but must be embedded in the XML file of the e-bill. The e-invoice creation software generally allows attachments such as "General Terms and Conditions" to be embedded in the invoice (BG-24).

Do not add any attachments other than e-invoices to the e-mail cover letter. Each e-mail should only contain one e-invoice as an attachment.

Since 18 April, we have also been offering a solution that allows you to send us an invoice with one or more large attachments (up to 100 MB). You can find the access link under "FAQ e-bill" (above).

No, sending e-invoices as ZIP files or other file compressions is not permitted.

Unfortunately, we will still not be able to accept invoices sent by encrypted e-mail in the future. As an alternative, we offer you our new upload solution: Sending invoices directly. If you are concerned about sending an unencrypted e-mail, you can simply upload the invoice.

Please note that the obligation to send an e-invoice still applies. From a legal point of view, there is no difference in liability between sending by e-mail and sending by letter. This means that you as the invoice issuer cannot transfer the risk of losing the invoice during transport to the invoice recipient.

Yes, even VAT-exempt invoices must comply with the requirements of the E-Invoicing Regulation (E-Rech-V). The VAT exemption does not play a role here. This means that VAT-exempt invoices are subject to the legal requirements of the E-Rech-Vjust like all other e-invoices .

Yes, small businesses can also fall under the E-Invoicing Regulation (E-Rech-V), even if they do not charge VAT. This means that small businesses must also fulfil the legal requirements of the E-Rech-V when issuing invoices.

According to the EU standard, an e-invoice is a general term for an invoice in digital format that is transmitted and received electronically. The e-invoice is based on a structured XML format that was primarily developed for machine reading. However, by using visualisation programs, the data can also be displayed in a readable format for people. This invoice is designed in such a way that data can be seamlessly imported into computer systems without any loss of information.

The XRechnung is a national version of the EU standard EN 16931 and is used in Germany to fulfil the requirements of public clients. Each country in the EU has its own specific implementation of this standard in order to take country-specific requirements into account.

XRechnung is the standard for electronic invoicing for public clients in Germany. This standard implements Directive 2014/55/EU and is mainly operated by KoSIT (Coordination Centre for IT Standards) on behalf of the IT Planning Council. KoSIT also coordinates the further development of XRechnung with the involvement of experts from Germany, the federal states and local authorities.

More information on XRechnung can be found on the KoSIT website(https://xeinkauf.de/xrechnung/).

ZUGFeRD is a cross-industry, so-called hybrid data format for electronic invoice exchange that integrates structured invoice data in XML format in a PDF document.

It was developed by the Forum of Electronic Invoices Germany (FeRD) in cooperation with the Federal Ministry for Economic Affairs and Energy. The ZUGFeRD data format is based on EU Directive 2014/55/EU and the EN 16931 standard. The UN-CEFACT Cross-Industry Invoice (CII) and ISO standard 19005-3-2012 were also taken into account during the development of ZUGFeRD 2.2.0.

For more information on ZUGFeRD invoices, you can visit the website: https://www.ferd-net.de/

E-invoices sent by e-mail

E-invoices together with attachments may have a maximum file size of 22 megabytes if they are sent by e-mail.

E-bill via web upload

When uploaded via the Portal for Administrative Services, an e-invoice with attachments may not be larger than 100 megabytes. In addition, an invoice in ZUGFeRD format from version 2.1.1 can be processed in the XRechnung profile without PDF view format.

For professional and technical questions, please contact the responsible ordering department or your contractual partner directly. Please add screenshots and the routing ID for prompt processing.