According toSection 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.
  • Terms of payment (payment due date or text description of the terms)
  • The payment recipient’s bank details
  • The invoice issuer’s postal or De-Mail address

Mandatory information according to Section 5 E-RechV of the Federal GovernmentTo be entered in the following elements of an XRechnung invoice (cf. XRechnung V.1.1)
Buyer referenceBT-10

BT = Business term or information item

Bank detailsFor Bank transfer: BG-17 (BT-84 to 86)
For direct debit: BG-19 (BT-89 to91)

BG = Business group or group of information items

Terms of paymentBT-9 or BT-20
Email or De-Mail addressBT-43
Supplier number*BT-29
Purchase order number*BT-13

*Mandatory information, if transmitted at the time of commissioning

A specific data field is provided for each of these additional details. Further information on the XRechnung invoice standard can be found in the FAQ section on XRechnung invoicing.