The buyer reference is basically made up of three components:
- Basic address,
- Specific address and
- Check digit.
The basic address is used to distinguish whether the invoice recipient belongs to the Federal Administration or to a federal state:
- 991: The invoice recipient is part of the direct Federal Administration or a constitutional body and receives electronic invoices via the ZRE.
- 992:
- a) The invoice recipient is part of the direct Federal Administration and receives electronic invoices via the OZG-RE.
- b) The invoice recipient is a federal state that receives electronic invoices via the OZG-RE.
- 993: The invoice recipient is part of the direct Federal Administration and receives electronic invoices via its own solution (neither ZRE nor OZG-RE).
