Leitweg-ID: invoices to public authorities

The Leitweg-ID addresses e-invoices to German public bodies. It is mandatory for the federal administration (§ 5 E-RechV); companies need none.

Where to get the Leitweg-ID

The authority gives it to you, for example in the order or the contract. KoSIT does not issue Leitweg-IDs; it only defines the format. If it is missing, ask your contact at the authority. In an XRechnung the Leitweg-ID goes into the buyer reference field (BT-10).

How a Leitweg-ID is built

According to KoSIT's format specification (version 2.0.2) it has three parts, separated by hyphens:

1. coarse addressing (mandatory): identifies the federal, state or municipal level,
2. fine addressing (optional): the individual office,
3. check digits (mandatory): two digits against typing errors.

An example in the specification's format: 04011000-12345-67. The Leitweg-ID is registered internationally as identifier scheme 0204 and also serves as the Peppol address of public authorities.

What an invoice to the federal administration also needs

Under § 5 E-RechV, in addition to the VAT details: the Leitweg-ID, bank details, payment terms and the issuer's e-mail address – plus supplier and order numbers if you received them. Invoices are sent through a federal administration portal that checks each one automatically (§ 4 E-RechV). Direct orders up to €1,000, among others, are exempt (§ 3 E-RechV). States and municipalities have their own rules.

With our invoice creator you enter the Leitweg-ID as buyer reference and get a validated XRechnung.

Frequently asked questions

Do I need a Leitweg-ID for invoices to companies?

No. XRechnung does require a buyer reference, but for invoices to businesses a placeholder such as "-" is enough for VAT purposes (Federal Ministry of Finance FAQ, question "Do businesses need a Leitweg-ID?").

What happens if the Leitweg-ID is missing?

The federal portal automatically rejects formally faulty invoices (§ 4 E-RechV).

Sources

• Leitweg-ID format specification 2.0.2 (KoSIT, German)
• Federal E-Rechnungsverordnung: § 3, § 4, § 5 (German)
• FAQ on the e-invoice (Federal Ministry of Finance, German)

As of 19 October 2026. This guide is not tax advice.