Fiscal subject related
To improve efficiency and user experience, the German federal government is merging its two existing B2G (business-to-government) electronic invoicing platforms into a single system. The platform previously known as ZRE will now be fully integrated into OZG-RE, creating one centralized portal for federal e-invoicing.
Since 2018, Germany has operated two separate platforms for receiving electronic invoices at the federal level:
- ZRE: Served the immediate federal administration,
- OZG-RE: Served the indirect federal administration and 5 German states (Länder).
This split was due to differences in how these parts of the administration were funded. However, it created a number of issues:
- Duplicate technical infrastructure and maintenance,
- Higher administrative costs,
- Confusion for suppliers who had to distinguish between different agencies,
- Extra complexity that undermined the benefits of digital invoicing.
In November 2024, the Federal Ministry of Finance and the Federal Ministry of the Interior decided to consolidate both systems into OZG-RE. From now on, OZG-RE will serve all federal agencies, including those that previously used ZRE.
A major migration project is now underway. This involves
- Technically onboarding ZRE recipients onto OZG-RE,
- Connecting OZG-RE with existing systems and workflows,
- Communicating the transition to both public institutions and suppliers.
The migration began on May 23, 2025, with the Purchasing Office of the Bundeswehr as the first agency to switch from ZRE to OZG-RE. Other federal agencies will follow gradually. Suppliers will be informed well in advance of each switch.
Only suppliers using interactive portals or agency-specific platforms need to take action. Those sending invoices via Peppol, a standardized e-invoicing network, don’t need to do anything; the system will automatically route invoices to the correct endpoint once updated in the Peppol network using Dynamic Discovery.
This consolidation corrects a setup that was never based on technical or business needs; it existed only because of a budgetary division in Germany’s federal structure. The merger is long overdue and brings a more streamlined, logical, and cost-effective solution for public sector e-invoicing.
Other news from Germany
Germany: The Role of the Cash Register Security Ordinance (KassenSichV) and the TSE

Since January 1, 2020, Germany’s Cash Register Security Ordinance (KassenSichV) requires all electronic cash registers to use a certified Technical Security System (TSE) that securely records and signs each transaction to prevent tampering. Businesses must issue receipts for every sale and ensure their systems produce audit-ready data in the standardized DSFinV-K format. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Issues New E-Invoicing Guidelines for 2025: Rules Focus on Format and VAT Deductions

Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew event was created: Join our free webinar: Germany’s new cash register rules: Reporting mandate & TSE certificate

Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more
Germany’s Cash Register Reporting Obligation: July 31 Deadline Approaching

Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany: New Draft from BMF Clarifies E-Invoicing Rules

On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rules, including mandatory EN16931 compliance, eased requirements for small businesses, and sector-specific updates for construction. The phased rollout requires all German businesses and foreign entities with a German establishment to receive structured B2B e-invoices from January 2025, with full issuance obligations by 2028. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: EV-chargers from the Fiscalization Perspective in Germany

Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS transactions but does not apply to EV chargers. Let's find out what this means in practice. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGerman Government Proposes 2027 Cash Register Mandate— Is the plan clear enough?

Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual sales over €100,000, but key details remain unclear. The Tax Consultants Association (DStV) questions whether the threshold applies to total turnover or only cash sales and urges exemptions for mobile or low-infrastructure businesses. Read more