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 Government | To be entered in the following elements of an XRechnung invoice (cf. XRechnung V.1.1) |
|---|---|
| Buyer reference | BT-10 BT = Business term or information item |
| Bank details | For 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 payment | BT-9 or BT-20 |
| Email or De-Mail address | BT-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.