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 (Leitweg-ID) number – Your invoice recipient will inform you of the buyer reference when the contract is awarded.
- Terms of payment or the date by which payment is due
- Bank account details of the payment recipient
- Email address of the invoice issuer
- Sales order number (optional)
- Purchase order number (optional)
