Exemptions to the obligation to issue electronic invoices are specified in section 3 (3) of the E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV) as follows: there is no obligation to use electronic invoicing for invoice data requiring confidentiality (section 8 ERechV), matters of the Foreign Service (section 9 ERechV), invoices for direct contracts (section 3 (3) no. 1 ERechV), and procurement procedures performed for the Federation by way of an official delegation of powers as referred to in section 159 (1) no. 5 of the Competition Act (Gesetz gegen Wettbewerbsbeschränkungen, GWB)