Article 108

The payment order shall state: the financial year to which the expenditure is to be booked; the budget article and any other subdivision that may apply; the references of the legal commitment giving rise to an entitlement to payment; the references of the budgetary commitment against which it is to be booked; the amount to be paid, expressed in euro; the name, address and bank account details of the payee; the object of the expenditure; the means of payment; the entry of items in the inventory in accordance with Article 248. The payment order shall be dated and signed by the authorising officer responsible, then sent to the accounting officer.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.