- Introduction of GEBA: The German Electronic Business Address (GEBA) has been officially published to provide a standardized addressing system for the unique identification of economic operators in Germany, particularly for use within the Peppol network for electronic document exchanges.
- Functionality and Flexibility: GEBA is built upon the German Business Identification Number (W-IdNr) and allows for complex internal company structures, facilitating the clear identification and routing of electronic documents like e-invoices. Its implementation remains voluntary, enabling businesses to adopt it alongside other addressing systems.
- Potential Future Developments: GEBA aims to enhance participant identification similar to France’s FRCTC Electronic Address scheme, and could pave the way for a 5-corner DCTCE model in Germany, potentially incorporating tax authorities into the electronic exchange process for improved oversight and reporting.
Source Pagero
Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Germany"
- Transitional VAT Rules After Repeal of § 4 No. 4a UStG Effective January 2026
- VAT Exemption for Educational Services: BMF Guidance on § 4 No. 21 UStG Amendments 2025
- German Businesses Urged to Prepare Early for Accelerating E-Invoicing Adoption Before 2027 Mandate
- Germany Publishes Tax Amendment Act 2025 Including Permanent 7% VAT Rate for Restaurants and Increased Support for Charitable Activities
- Germany Launches GEBA: New Voluntary Peppol Addressing Standard for Digital Business Transactions
