GEBA Electronic Business Address: Specification 2025

On November 13, 2025, Michael Walther presented the new GEBA electronic business address at the Peppol Network Meeting in Kassel. The Coordination Office for IT Standards (KoSIT) had already published Version 1.0 of the specification on September 12, 2025.

GEBA stands for German Electronic Business Address and creates a standardized addressing mechanism for electronic business communication in Germany. The electronic business address is based on the Business Identification Number (W-IdNr.) and can be used as a Participant ID in the Peppol network.

What is GEBA? Definition of the Electronic Business Address

The GEBA electronic business address is a German standard for the unique identification of companies in electronic business communication. It is based on the Business Identification Number (W-IdNr.), which has been issued by the Federal Central Tax Office to economically active entities since November 2024.

Furthermore, GEBA enables differentiated addressing of various locations and organizational units within a company through optional extensions.

Structure of GEBA with W-IdNr

The electronic business address consists of three components:

1. Business Identification Number (mandatory)

• Format: DE + 9 digits
• Example: DE123456789
• Corresponds to the existing VAT ID if available

2. Distinguishing Feature (optional)

• Format: 5-digit sequence, starts with 0
• Example: -00001
• Assigned by the Federal Central Tax Office
• Used to identify different business locations or economic activities

3. Sub-addressing (optional)

• Format: 1-8 characters, alphanumeric (a-z, A-Z, 0-9)
• Example: -RECH0001 or -Purchasing
• Freely definable by the company
• Enables routing to departments or business areas

Total length: Between 11 and 26 characters

Examples from the Official Specification

The KoSIT specification provides the following examples for the electronic business address:

• DE999999999 → Simple W-IdNr without extensions
• DE999999999-00001 → W-IdNr with distinguishing feature for first business location
• DE999999999-RECH0001 → W-IdNr with sub-addressing for accounting department
• DE999999999-00001-RECH0001 → Complete GEBA with all components

GEBA is Optional: No Mandatory Use

The GEBA electronic business address is an additional addressing option in the Peppol network. There is no obligation to use GEBA.

All established addressing formats can continue to be used:

• Umsatzsteuer-ID (ISO 6523 Code 9930)
• Leitweg-ID (ISO 6523 Code 0204) for B2G communication
• Global Location Number (GLN) (ISO 6523 Code 0088)
• Other international identifiers according to ISO 6523

Companies can decide themselves which addressing format they use in the Peppol network. Parallel operation of different Participant IDs is possible.

Use Cases for GEBA in German Companies

The electronic business address is particularly suitable for companies with complex organizational structures.

Multiple Locations with W-IdNr Distinguishing Feature

Companies with different business locations can uniquely address each location via the distinguishing feature:

Example logistics company:

• Hamburg headquarters: DE123456789-00001
• Bremen branch: DE123456789-00002
• Lübeck warehouse: DE123456789-00003

Advantage: Electronic invoices are automatically assigned to the correct business location without manual sorting in invoice receipt.

Department-Specific Addressing via Sub-Addressing

Sub-addressing enables direct routing to organizational units within a business location:

Example trading company:

• Purchasing: DE123456789-00001-PURCH
• Sales: DE123456789-00001-SALES
• Accounting: DE123456789-00001-ACCT

Advantage: The ERP system can automatically assign incoming documents to the responsible area.

Integration into the Business Base Data Register

The W-IdNr. is used as a nationwide business number in the Business Base Data Register. The GEBA electronic business address builds on this permanent identifier and creates consistency between administrative communication and electronic business transactions.

Particularly for companies that communicate electronically with both authorities and business partners, this results in a unified identification basis.

Technical Implementation of the Electronic Business Address

Determining W-IdNr and Converting to GEBA

Companies with existing VAT ID:

The W-IdNr. corresponds to the VAT ID plus the suffix “-00001”:

• VAT ID: DE123456789
• W-IdNr.: DE123456789-00001

No separate notification is issued by the Federal Central Tax Office.

Companies without VAT ID:

The Federal Central Tax Office assigns the W-IdNr. automatically upon request of the responsible tax authority and communicates it. No application is required.

Retrieving the W-IdNr.:

Since December 3, 2024, the W-IdNr. can be retrieved via the ELSTER portal.

Multiple economic activities:

From 2026, the Federal Central Tax Office will assign additional distinguishing features for companies with multiple economic activities (e.g., -00002, -00003).

Using GEBA in the Peppol Network

The GEBA electronic business address is used as a Peppol Participant Identifier:

Areas of application:

• Registration in the Service Metadata Publisher (SMP)
• Entry in the Service Metadata Locator (SML)
• Use in the Peppol Directory
• Use in Peppol BIS Billing 3.0 as AccountingCustomerParty

ISO 6523 Identifier Scheme Code for GEBA: 0199

Format in Peppol context: 0199:DE123456789-00001

Integration via Peppol Access Point

The configuration of the electronic business address is carried out at the level of the Peppol Access Point Provider. The Access Point registers the GEBA-based Participant ID in the Peppol network and ensures that incoming documents are delivered correctly.

Technical effort for the company: Adjustments to the ERP system are not required. The GEBA logic is fully implemented by the Access Point Provider. The company receives the documents as usual in their system.

Parallel operation: A company can use multiple Participant IDs simultaneously, for example a GEBA address for German business partners and a GLN for international partners.

Classification: When Does GEBA Make Sense?

The relevance of the electronic business address depends on the company structure.

Single-Location Companies

Situation: Company with one location and central invoice processing

Assessment: The existing Peppol ID (e.g., based on VAT ID) is sufficient. GEBA offers no additional benefit.

Recommendation: No change required

Companies with Multiple Locations

Situation: Different business locations with separate invoice processing

Assessment: GEBA enables unique assignment to business locations via the distinguishing feature. Manual sorting in invoice receipt is eliminated.

Recommendation: GEBA can simplify processes, especially with different ERP systems per location

Complex Organizational Structures

Situation: Different business areas, departments, or cost centers as invoice recipients

Assessment: Sub-addressing enables automatic routing to the responsible organizational unit. ERP integration is simplified.

Recommendation: Review GEBA use if department-specific assignment is currently manual

New Peppol Connection Setup

Situation: First-time connection to the Peppol network

Assessment: With new setup, GEBA compatibility can be considered directly without changing existing processes.

Recommendation: Discuss GEBA option with Access Point Provider, even if not initially used

Frequently Asked Questions about the Electronic Business Address (FAQ)

Must the existing Peppol ID be converted to GEBA?

No. The GEBA electronic business address is an additional option. Existing Peppol Participant IDs (VAT ID, GLN, Leitweg-ID, etc.) remain fully valid and can continue to be used.

Does GEBA also apply to B2G communication with public contracting authorities?

The Leitweg-ID remains the established and prescribed format for communication with public contracting authorities. GEBA is primarily designed for B2B scenarios.

Who assigns the Business Identification Number?

The Federal Central Tax Office (BZSt) assigns the W-IdNr. automatically upon request of the responsible tax authority. A separate application is not required.

Can a company have multiple GEBA addresses?

Yes. For different business locations, the Federal Central Tax Office assigns different distinguishing features (-00001, -00002, -00003, etc.). Additionally, the company can define any number of sub-addresses for each W-IdNr.

Is GEBA internationally usable?

GEBA is a German standard based on the German W-IdNr. For international business relationships, companies can use other Peppol Participant Identifiers (e.g., GLN) in parallel, which are recognized across borders.

Where is the official GEBA specification available?

The official specification Version 1.0 is available via KoSIT. KoSIT acts as the German Peppol Authority and is responsible for maintaining German standards.

Does using GEBA cost anything?

The W-IdNr. is issued free of charge by the Federal Central Tax Office. Registration of a GEBA-based Participant ID is carried out by the respective Peppol Access Point Provider within the framework of the usual contractual conditions.

What happens with company relocation or change of legal form?

The W-IdNr. follows the Once-Only principle and remains permanently valid as long as the economic activity is carried out. Only upon termination of economic activity or liquidation does the number expire.

Timeline of GEBA Introduction

The development and introduction of the electronic business address occurs in several phases:

November 1, 2024 – Start of W-IdNr. assignment by the Federal Central Tax Office. In the first phase, companies with VAT liability and small businesses receive their W-IdNr.

Q3 2025 – Additional economically active entities without VAT liability receive their W-IdNr.

September 12, 2025 – Publication of GEBA Specification Version 1.0 by KoSIT.

November 13, 2025 – Official presentation of the electronic business address at the Peppol Network Meeting in Kassel.

From 2026 – Assignment of additional distinguishing features for companies with multiple economic activities.

Perspective: There is no obligation to use GEBA. Use remains optional, and no legal obligation has been announced.

Implementing GEBA in Practice

Companies wishing to use the electronic business address can proceed as follows:

Step 1: Determine Business Identification Number

With existing VAT ID:

• W-IdNr. = VAT ID + “-00001”
• No separate notification required

Without VAT ID:

• Await notification from Federal Central Tax Office
• Alternative: Retrieve via ELSTER portal

Step 2: Analyze Requirements

Clarify the following questions:

• Are there multiple locations with separate invoice processing?
• Should different departments be directly addressable?
• Would automatic routing be helpful?
• Is a new Peppol connection being set up?

Step 3: Coordinate with Access Point Provider

The Peppol Access Point Provider handles the technical implementation:

• Registration of GEBA-based Participant ID
• Configuration in Service Metadata Publisher (SMP)
• Entry in Peppol Directory (optional)
• Set up delivery routing

Step 4: Inform Business Partners

After successful setup, relevant business partners should be informed about the new electronic business address:

• Communicate GEBA format
• Explain purpose (e.g., “for Hamburg location”)
• Continue accepting old Peppol ID in parallel (transition phase)

Important: The conversion can be done gradually. Parallel operation of different Participant IDs is possible.

Summary: GEBA Electronic Business Address

The GEBA electronic business address is an optional standard for the unique identification of German companies in the Peppol network. It is based on the Business Identification Number (W-IdNr.) and enables differentiated addressing of locations and organizational units through optional extensions.

Key points:

• GEBA is optional, no mandatory use
• Structure: W-IdNr. + optional distinguishing feature + optional sub-addressing
• Particularly suitable for companies with multiple locations or complex structures
• Integration via Peppol Access Point Provider without ERP adjustments
• Specification Version 1.0 available since September 2025

The electronic business address fits into the existing Peppol infrastructure and supplements the available addressing options with a variant tailored to German requirements. The decision to use it lies with the company and should be made based on their own organizational structure and process requirements.

Further information:

• KoSIT (Coordination Office for IT Standards): www.xoev.de
• Peppol Germany Country Profile: peppol.eu/what-is-peppol/peppol-country-profiles/germany-country-profile
• Business Identification Number: verwaltung.bund.de
• ELSTER Portal: www.elster.de

Image credit: Photo from Peppol Network Meeting Kassel, November 2025 – GEBA presentation by KoSIT (external)