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 OZG-RE.
- 992: The invoice recipient is part of the direct federal administration and 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 (not OZG-RE).
Additional information on basic addressing in Germany’s federal states can be found in the document on Buyer Reference ID set-up (in German only) of the KoSIT.
