Sending XRechnung to Government Agencies: Using ZRE, OZG-RE, and Leitweg-ID Correctly

If you are a supplier or service provider to public sector entities in Germany, you cannot avoid XRechnung. Federal agencies have accepted only e-invoices since November 2020 — and more and more states and municipalities are following. This article shows you the concrete process: from the Leitweg-ID to uploading on the ZRE.

> Quick answer: For invoices to federal agencies, you need an XRechnung XML with a valid Leitweg-ID. You upload the file to the ZRE (xrechnung.bund.de) or send it by email. For states/municipalities, use the OZG-RE or the respective state portal.

When must I send XRechnung to a government agency?

The Federal E-Invoice Regulation (ERechV) has required since November 27, 2020 that federal government suppliers submit their invoices as XRechnung. Exceptions apply only for:

• Direct orders under €1,000 (de minimis threshold)
• Certain security-related contracts

For states and municipalities, state-level regulations apply. As of 2026, most federal states require e-invoices for contracts above certain thresholds. Some (e.g., Bremen, Hamburg) also accept ZUGFeRD from profile EN 16931.

What do I need for an XRechnung to the federal government?

For a valid XRechnung to a federal agency, you need:

1. Leitweg-ID of the invoice recipient — a unique address in the format 04011-1234567-12 (details in our article Leitweg-ID Explained)
2. XRechnung in UBL 2.1 format — compliant with XRechnung 3.0 and EN 16931
3. All mandatory fields per EN 16931 — especially invoice number, date, VAT ID, line items, payment information (complete list)
4. Access to the ZRE — registration at xrechnung.bund.de

How do I create an XRechnung for government agencies?

Option 1: With TaxLayer from an existing PDF

The fastest way if you already create your invoices as PDFs:

1. Upload PDF to TaxLayer
2. Review data — the AI extracts all invoice fields automatically
3. Enter Leitweg-ID — in the "Buyer Reference / Leitweg-ID" field (BT-10)
4. Select XRechnung — choose "XRechnung 3.0" as output format
5. Download — the validated XML file is output with KoSIT validation

Option 2: With the XRechnung Generator

For individual invoices without an existing PDF, you can use the free XRechnung Generator. All fields are entered via a form, and the Leitweg-ID is included as Buyer Reference.

Option 3: Via your ERP or accounting software

If your ERP system (SAP, Microsoft Dynamics, DATEV) supports XRechnung export, use that function. Ensure the Leitweg-ID is correctly transferred.

How do I submit the XRechnung on the ZRE?

The Zentrale Rechnungseingangsplattform (ZRE) is the official portal for e-invoices to the federal government:

1. Register as an invoice issuer at xrechnung.bund.de (one-time, free)
2. Log in and select "Submit invoice"
3. Upload XML — the ZRE automatically checks the file for compliance
4. Receive confirmation — if the check passes, the invoice is forwarded to the recipient

Alternatively, you can send the XRechnung by email to the ZRE or deliver it via the PEPPOL infrastructure.

What is the OZG-RE and when do I need it?

The OZG-Rechnungseingangsplattform (OZG-RE) is the counterpart to the ZRE for states and municipalities that do not operate their own platform. The process is analogous:

1. Register on the OZG-RE
2. Upload the XRechnung XML
3. Automatic validation and forwarding

Some federal states operate their own platforms:

• NRW: Portal NRW
• Baden-Württemberg: service-bw.de
• Bavaria: E-invoicing portal Bavaria

When in doubt, ask your contracting authority which platform to submit through.

What errors lead to rejection?

The most common reasons the ZRE/OZG-RE rejects an XRechnung:

Tip: Validate every XRechnung before upload. The TaxLayer Validator checks all EN 16931 mandatory fields and displays missing fields with BT references. This helps you avoid rejections and payment delays.

ZUGFeRD or XRechnung for government agencies?

The short answer: XRechnung for federal agencies, ZUGFeRD optionally for states/municipalities.

If you supply both government agencies and private companies, TaxLayer generates either XRechnung or ZUGFeRD from a single PDF invoice — you don't need to enter the data twice.

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Create your XRechnung in 30 seconds: upload PDF, review data, enter Leitweg-ID, done. Try it free now — 2 conversions per month without credit card.