Peppol ID Schemes in Germany — Overview & Selection Guide

Peppol ID Schemes in Germany — Overview & Selection Guide

Available Identifier Schemes

Germany currently supports four established schemes plus one new scheme (GEBA) that is being rolled out:

Scheme	ICD/Code	Issued by	Format	Best for
USt-IdNr. (	9930	Finanzverwaltung	9930:DE123456789	General B2B (KoSIT recommended default)
Leitweg-ID	0204	Bund/Länder	0204:991-33333TEST-33	B2G only (mandatory for public sector)
GLN	0088	GS1	0088:4035377000007	Multiple locations/warehouses
DUNS	0060	Dun & Bradstreet	0060:123456789	International identification
GEBA (new)	0246	BZSt (via W-IdNr)	0246:DE999-00001-RECH0001	Future-proof, sub-addressing

[xeinkauf.de], [eaglessoft.com], [mimbos.com]

📌 KoSIT’s Official Recommendation (v1.2, Feb 2025)

The German Peppol Authority (KoSIT) published a clear decision tree for non-governmental organisations:

If VAT-registered → Use USt-IdNr. (9930) — this is the recommended default [xeinkauf.de]
If no VAT ID but GLN available → Use GLN (0088) [xeinkauf.de]
If neither → Use IBAN (9918) as a fallback [xeinkauf.de]
For public sector recipients → Leitweg-ID (0204) is mandatory (placed in BT-10 Buyer Reference) [e-rechnung-bund.de]

⚠️ Code 9958 (DE:LID) is deprecated and MUST NOT be used. [xeinkauf.de]

🆕 GEBA — German Electronic Business Address (ICD 0246)

The newest option, published by KoSIT in September 2025 and assigned ICD 0246 in December 2025, with English specification released April 2026:

Based on the W-IdNr (Wirtschaftsidentifikationsnummer), which is automatically assigned to every business by the Federal Central Tax Office (BZSt) since November 2024 [invoice-portal.de]
For companies that already have a VAT ID: W-IdNr = VAT ID (same number) [theinvoicinghub.com]
Three-part structure: [invoice-portal.de]
- Part 1 – W-IdNr (mandatory): e.g., DE123456789
- Part 2 – Distinguishing feature (optional, 5-digit): e.g., -00001 (assigned by BZSt for different business locations)
- Part 3 – Sub-addressing (optional, up to 8 alphanumeric chars): e.g., -RECH0001 or -EINKAUF (for routing to departments)
Use is voluntary — existing Peppol IDs (USt-IdNr, GLN, etc.) remain valid [invoice-portal.de]
ICD 0246 integration into Peppol EAS expected before summer 2026 [vatfaqs.com]

🏢 Key Considerations for a Multinational (P&G Perspective)

Factor	Consideration
Simplicity & availability	USt-IdNr. (9930) is the easiest — P&G Germany already has one; no extra registration needed [eaglessoft.com]
Multiple locations/entities	If P&G has several German plants or warehouses that need separate routing, GLN (0088) allows per-location addressing. Each GLN must be GS1-licensed. [xeinkauf.de]
Internal routing	You can register multiple Peppol IDs simultaneously for internal routing. Alternatively, use document-level fields (order reference, buyer reference, project reference) for routing without extra IDs. [xeinkauf.de]
B2G invoicing	For invoices to German federal/state authorities, you must use the recipient’s Leitweg-ID in BT-10. Note: the Leitweg-ID belongs to the buyer, not the seller. [e-rechnung-bund.de]
Pan-EU standardisation	For a ViDA-driven central governance approach, USt-IdNr. (9930) aligns best — VAT ID-based Peppol IDs are the most common scheme across EU countries (Belgium uses 0208/enterprise number, but the logic is similar).
Future-proofing (GEBA)	GEBA’s sub-addressing (-RECH0001, -EINKAUF) is powerful for large organisations, but adoption is nascent. Worth monitoring, but not yet essential for go-live decisions. [theinvoicinghub.com]
SMP registration	Whichever scheme you choose, you must register in the SMP (Service Metadata Publisher) via your certified Access Point provider to be discoverable as a recipient. [eaglessoft.com]
Peppol Directory	Publish your ID(s) in the Peppol Directory for trading partner discovery. [xeinkauf.de]

✅ Practical Recommendation

For P&G Germany as a B2B participant:

Start with 9930:DE[VAT-ID] — it’s the KoSIT-recommended default, requires zero extra registration, and aligns with your pan-EU standardisation approach.
Add GLN (0088) if needed for location-specific routing (e.g., separate plants processing invoices independently).
Keep Leitweg-ID (0204) in scope for any B2G invoicing — but remember this is the buyer’s ID, not yours.
Monitor GEBA (0246) — once ICD 0246 is live in the Peppol EAS code list (expected summer 2026), evaluate whether its sub-addressing capability adds value for P&G’s internal routing needs.

📎 Key Sources