Content of an Electronic Invoice

An electronic invoice issued to the German federal administration must, in accordance with Section 5 of the Federal E-Invoicing Regulation (E-RechV), include specific mandatory information in addition to the VAT requirements (see Section 14 of the German VAT Act – UStG).

This includes, among other elements, the routing ID (Leitweg-ID), payment terms or alternatively the due date, the bank account details of the payee, and the De-Mail or email address of the invoice issuer. The routing ID is typically provided at the time the contract is awarded.

Additionally, the contract number and purchase order number may be required, depending on the specific case.

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