According to Section 5 of the Federal Government’s Regulation on Electronic Invoicing, in addition to VAT invoicing elements (for more on this, see Section 14 of the Value-Added Tax Act (UStG)), an e-invoice must contain the following information at a minimum:
- Buyer reference – you will be given the buyer reference when the contract is awarded.
- Payment terms or the payment due date.
- The payment recipient’s bank details
- The invoice issuer’s De-Mail or email address.
- Sales order number (optional)
- Purchase order number (optional)