In short:

<author>Your name/nickname</author>
<version>Your version number 1.0.0.0</version>
<title><!-- main title of the mod -->
       <en>main title in English</en>
       <de>main title in German</de>
</title>
<description>
  <en><![CDATA[Information about your mod written in English]]></en>
  <de><![CDATA[Information about your mod written in German]]></de>
</description>
<iconFilename>the file name of the icon (DDS-file)</iconFilename>
<multiplayer supported="true" /> <!-- or false -->
<storeItems>
<!-- store items that will show up inside the vehicle store inside Farming Simulator -->
  <storeItem xmlFilename="mystoreitem.xml" />
  </storeItems>
<l10n> <!-- L10N...not 100n -->
    <text name="configuration_bumpers">
       <en>Bumpers</en>
    </text>
</l10n>
</modDesc>

For more detailed information (FS22) *not much have changed to FS25*:

Credits: 82 Studio