With the staggered B2B obligation to use e-invoices – since January 2025, companies in Germany must be able to receive e-invoices, and the shipping obligations will follow gradually – and the long-established B2G obligation, an often underestimated factor determines success or error rate: the quality of master data. Formats such as XRechnung and ZUGFeRD require structured, machine-readable and, above all, unambiguous information. The majority of this mandatory information does not come from the document itself, but from the business partner or customer/vendor master in SAP.
Table of Contents
Why master data is the bottleneck
An e-invoice is only processed automatically if every mandatory field is filled in correctly. If the Leitweg ID is missing, the VAT ID No. invalid or the electronic address is not stored, the invoice is rejected or gets stuck in incoming clearing – with manual reworking, payment delays and, in the B2G case, a formally undeliverable invoice as a result. Clean master data is therefore less an IT issue than a compliance and liquidity issue. If you maintain the fields in a one-time structure and establish validations, you will permanently reduce exceptions.
The most important fields in the business partner
The following overview shows the central fields, their storage in SAP and their relation to e-invoices (BT/BG codes according to EN 16931):
| Field | Storage in SAP | Reference to e-invoicing |
| VAT ID No. | BP, Tax Data tab (STCEG field) | Seller BT-31 / Buyer BT-48; Obligation for EU/cross-border transactions |
| Tax number | BP, Tax Data tab (STCD1–STCD5) | BT-32; national tax number, min. a valid tax ID required |
| Route ID | Buyer reference in the customer/BP (often Z-field or via DRC/SAP add-on) | BT-10; Mandatory field in B2G, controls routing to the authority |
| Electr. Address + EAS code | BP Identification / DRC/SAP Add-On | BT-49; Mandatory since XRechnung 3.0, qualified by schema (e.g. 0204, 0088) |
| GLN / ILN | BP, identification numbers | Unique location identifier in B2B; EAS code 0088 |
| Peppol Participant ID | DRC/SAP Add-On / Peppol Configuration | Addressing & Transmission via the Peppol Network |
| E-mail address | Address/contact details | Shipping; ideally dedicated billing address (EAS scheme EM) |
| IBAN / Bank details | Payment/bank details (seller’s side) | BG-16; Payment information in the e-bill |
| Payment Terms | Customer/Vendor (FI) | BT-20; Terms and conditions of payment |
B2G and B2B: the same tribe, different focuses
In the B2G sector (invoices to public clients), the Leitweg ID is mandatory as a buyer reference (BT-10) and determines the routing to the receiving body. In the B2B sector , they are replaced by identifiers such as the GLN or the VAT ID number, supplemented by the electronic address (BT-49) and – in the case of transmission via the network – the Peppol Participant ID. In both cases, the following applies: The identifier must match the respective EAS scheme (e.g. 0204 for the routing ID, 0088 for the GLN).
Practice checklist
- VAT ID No. and tax number for validity and format (qualified confirmation query).
- Leitweg ID for all public contracting authorities in a complete and verified manner.
- Electronic address (BT-49) incl. with the appropriate EAS schema code – mandatory since XRechnung 3.0.
- Maintain GLN or Peppol ID where Peppol is used to send or receive.
- Ensure a dedicated billing email address and full mailing address.
- Keep bank details and payment terms up to date.
- Define responsibilities and validation rules – e.g. via DRC/SAP add-on.
Result
E-invoicing is only as good as the master data behind it. Those who consistently maintain and validate business partner, tax and address data in SAP lay the foundation for automated, legally compliant invoice processes – in B2G as well as in B2B.
