According to the Rules of Procedure Governing Supply and Service Contracts Below the EU Thresholds ( Unterschwellenvergabeordnung, UVgO), direct contracts are given for
“services that can be procured up to an anticipated contract value of 1,000 euro (excluding VAT), taking into account the budgetary principles of cost-effectiveness and economy, without conducting an award procedure.”
Based on section 3 (3) no. 1 of the E-Invoicing Ordinance (E-Rechnungsverordnung, ERechV), direct contracts are excluded from the general obligation to issue electronic invoices under section 3 (1) ERechV.
