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.
- 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 and elements / BT (business term or information) items, in which these are to be entered in an XRechnung invoice:
- 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 to 91) – BG = Business group or group of information items
- Terms of payment: BT-9 or BT-20
- E-Mail address: BT-43
- Supplier number*: BT-29
- Purchcase 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.
