Fiscal subject related
Germany has officially published the German Electronic Business Address (GEBA), a new standardised way to identify businesses in electronic data exchange, especially for e-invoicing.
The documentation was released on December 18, 2025 by XStandards Einkauf.
What is GEBA?
GEBA is a unique electronic address that helps clearly identify:
- Who is sending an electronic document,
- Who should receive it.
It is mainly designed for use in the Peppol network, where correct identification and routing of documents like e-invoices is essential.
How GEBA works:
- GEBA is based on Germany’s Business Identification Number (W-IdNr),
- It can reflect complex company structures, such as different departments or legal entities,
- It helps ensure that electronic documents are sent to the correct recipient without ambiguity.
In practice, GEBA makes it easier to find the right business endpoint and deliver documents correctly.
Is GEBA mandatory?
No. The use of GEBA is voluntary. Companies may:
- Use GEBA alongside other electronic addressing systems, or
- Continue using existing identifiers if they prefer.
GEBA serves a similar role to national electronic address systems in other EU countries. By introducing a standard national identifier, Germany improves:
- Interoperability in e-invoicing,
- Accuracy in document routing,
- Readiness for future digital tax and reporting models.
While GEBA does not change legal obligations today, it lays important groundwork for more structured and controlled electronic business communication in the future.
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