GEBA – Publication of the Specification for Germany’s Electronic Business Address
📅 September 12, 2025 🏢 KoSIT Germany ⏱ 5 min read
On September 12, 2025, the Coordination Office for IT Standards (KoSIT) published Version 1.0 of the specification for the German Electronic Business Address (GEBA). This marks the first official framework for a unique electronic business address for companies in Germany.
Background
In addition to countries like Finland and France, which already operate with their own formats, Germany now introduces GEBA as its standardized addressing scheme for electronic business transactions.
Structure
GEBA is based on the new Business Identification Number (W-IdNr) and can be extended with optional elements:
- W-IdNr (mandatory) – unique base number, similar to the VAT ID.
- Distinguishing marker (optional) – five-digit suffix, assigned by the tax authority.
- Sub-addressing (optional) – freely defined, e.g. for departments or business units.
Use in the Peppol Network
GEBA is used in the Peppol network as the Participant ID for registrations in SMP and SML, entries in the Peppol Directory, and electronic addresses in Peppol BIS Billing 3.0 (e.g. seller ID BT-34, buyer ID BT-49).
GEBA is not mandatory. It is an additional option that can be used alongside existing addressing formats within the Peppol network.
E-invoice decisions of the Ministry of Finance from 15/10/2024
/in eInvoice NewsInvoice transmission: The contracting parties must agree between themselves under civil law which permissible electronic invoice format and which permissible transmission channel is to be used.
Receipt channels: An e-mail inbox is sufficient for the legally compliant receipt of electronic invoices. Alternatively, interfaces or portals are also permitted.
In the long term, the transmission channels will be reviewed as part of the VIDA implementation, with more specific requirements being defined if necessary.
Sanctions: From the start of the obligation (2027 or 2028), ‘other invoices’ (e.g. paper or PDF) will no longer be eligible for input tax deduction. Additional penalties for refusing to accept an e-invoice are currently not envisaged. However, if the recipient refuses to accept the e-invoice even though the sender has demonstrably endeavoured to transmit it correctly, the recipient will be in default.
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