Leitweg-ID Explained: Who Needs It and Where It Goes

You only need a Leitweg-ID when you send an e-invoice to a public authority in Germany. Your client issues it and gives it to you in advance, for example with the purchase order. You enter it in the XRechnung field Buyer reference (BT-10). For invoices to other businesses you need none.

Last updated: 29 October 2026

In short

What for: The Leitweg-ID addresses public-sector invoice recipients; it is not a tax number or VAT ID.
Where from: Federal and state bodies issue it; the client tells you, and there is no register to look it up.
Where to: In the XRechnung, field Buyer reference (BT-10).

What is a Leitweg-ID?

The Leitweg-ID is a public authority's address for electronic invoices. It was created to address public-sector invoice recipients; federal and state bodies issue it, and the recipient tells the invoice issuer in advance, for example at tender or order (XRechnung FAQ of the KoSIT, xeinkauf.de). According to its format specification it consists of a coarse address, an optional fine address and a check digit; the specification's example is 04011000-1234512345-06 (Leitweg-ID format specification 2.0.2). It has nothing to do with your tax number or your VAT ID.

What this means for you: You cannot apply for or invent a Leitweg-ID. You ask your client for it.

Do I need a Leitweg-ID as a freelancer or seller?

Only if your client is a public authority. The Federal Ministry of Finance states (in German): "Eine Leitweg-ID ist nur erforderlich, wenn eine E-Rechnung an eine Behörde gestellt werden soll", that is, a Leitweg-ID is only required when an e-invoice is to be sent to an authority (BMF: questions and answers on e-invoicing). Between businesses the Buyer reference is a free-text field; the buyer may ask for its own reference there for internal routing (xeinkauf.de).

Your client	Leitweg-ID needed?
Public authority or public contracting body	yes, the client gives it to you
Another business in Germany	no; ask for an order or buyer reference if the client wants one
Private person	no, the e-invoice duty does not apply to private clients (§ 14 Abs. 2 Satz 2 Nr. 1 UStG)

What this means for you: If you only bill companies and private people, you can skip the Leitweg-ID.

Where do I enter the Leitweg-ID in the XRechnung?

In the field Buyer reference, abbreviation BT-10. In the XRechnung the buyer reference is a mandatory field (BMF letter of 15 October 2025, para. 6b); on invoices to authorities it carries the Leitweg-ID (Leitweg-ID format specification 2.0.2). If you submit through the federal administrative portal, the portal checks the invoice automatically for formal errors and rejects defective invoices (§ 4 Abs. 3 ERechV). By its title the regulation covers federal public procurement; for state and local authorities the client tells you how it accepts invoices.

Get the Leitweg-ID from the client, ideally in writing in the order or contract.
Enter it unchanged in the Buyer reference field, with all hyphens.
Check the file before you send it (validate an XRechnung).

For VAT purposes a missing Buyer reference (BT-10) is not an error: the BMF treats business-rule errors on other content, "z. B. die fehlende Angabe des Feldes BT-10 Buyer reference" (for example the missing BT-10 field), as irrelevant for VAT (BMF letter of 15 October 2025, Rn. 35a). Whether the authority accepts an invoice without a Leitweg-ID is governed by its own procedure.

What this means for you: The tax office does not object to a missing Leitweg-ID, but your authority can reject the invoice. Ask before the first invoice.

What applies when I send through Peppol?

If you send the invoice through the Peppol network, the Leitweg-ID also appears in the receiver ID of the transmission envelope, prefixed with the scheme 0204; the Buyer reference field inside the invoice still carries only the recipient's Leitweg-ID (guideline on recipient identifiers, xeinkauf.de). For most freelancers and sellers email or portal delivery is enough; whether your client requires Peppol is in its instructions.

What this means for you: Use the route the authority specifies, and enter the Leitweg-ID in the invoice field in every case.

How VAT GPT helps

Fill in: On the Income page, open "Create invoice" in the "Tips" card, pick "XRechnung (XML)" under "Format" and enter the customer details. In the field "Buyer reference (Leitweg-ID)" replace the automatic suggestion with your client's real Leitweg-ID.
Check: Review the details on the invoice.
Send: Download the file and send it to the client.

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Frequently asked questions

Where do I find my client's Leitweg-ID? Ask the client. It tells you in advance, for instance with the order. There is no nationwide database of all Leitweg-IDs (xeinkauf.de).

Do I need a Leitweg-ID for an invoice to a company? No, only for invoices to authorities (BMF FAQ, see above).

Is the Leitweg-ID the same as the VAT ID? No. It addresses the invoice recipient in public administration; the VAT ID identifies businesses for VAT.

Does the XRechnung duty apply to small orders from the federal government? Invoices issued after a direct order of up to 1,000 euros are exempt from the duty of electronic invoicing under the ERechV (§ 3 Abs. 3 Nr. 1 ERechV).