Abstract

The article presents the author’s view on changes to the public procurement process in Germany that have been introduced in connection with the implementation of Directive 2014/55/EU on electronic invoicing in public procurement. The author sets out the factors underpinning the standardisation of rules on the use of electronic invoices in relations with public administration entities in the EU Member States. Then the article looks at the actions taken by the German legislator to correctly transpose the standards set by European law. The introduction, on 27 November 2020, of the obligation to issue electronic invoices by public procurement contractors at the federal level in Germany is highlighted, and the formats for data exchange that are compatible with the EU standards and can be used by public procurement contractors are presented. The article emphasises the dual nature of the legislative measures undertaken by the federal government and by the Bundesländer authorities. The author draws attention to the separate regulations introduced by individual states on the handling of electronic invoices, indicating specific legal and technical aspects that prevent the creation of a universal e-invoicing scenario for Germany.