Germany has launched the German Electronic Business Address (GEBA) standard, allowing every business to use a government‑assigned electronic address for Peppol. The GEBA specification, based on the automatically assigned W‑IdNr, is globally interoperable and supports optional sub‑addressing for large enterprises. The rollout is part of Germany’s e‑invoicing roadmap and aligns with upcoming EU e‑invoicing standards.
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eClear · 3 days ago
Germany's Annual Tax Act 2026 introduces significant VAT reforms, including a shift to application-based VAT grouping and changes to non-monetary supply taxation. Key changes take effect from 1 January 2027, with the VAT grouping reform applying from 1 January 2029, requiring businesses to apply electronically.
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The article explains how VAT on food supplements varies across EU member states, highlighting Germany’s split between solid (7%) and liquid (19%) rates and Sweden’s temporary 6% rate until 2027. It stresses the importance of correct Combined Nomenclature classification to apply the right rate and warns that misclassification can trigger back payments and fines.
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The article outlines e‑invoice archiving requirements across the EU, highlighting minimum retention periods, technical format standards, and country‑specific rules. It details upcoming deadlines for Germany’s B2B e‑invoicing mandate and Poland’s KSeF platform, and explains how to maintain compliance with PDF/A, XML, and hybrid formats such as Factur‑X.
NWB · about 2 months ago
The German Federal Ministry of Finance (BMF) issued revised template forms for VAT reverse‑charge and registration purposes effective 9–23 April 2026. The updates remove the service‑seal field and the phrase “This letter was machine‑generated and is valid without signature,” and set a maximum validity of three years for the certificates. Forms USt 1 TH, USt 1 TG and USt 1 TQ can be issued on application or by authority; USt 1 TS and USt 1 TN only on application.
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Key Takeaways
The GEBA specification, a German electronic address standard for Peppol, was released on 7 April 2026.
GEBA uses the automatically assigned Wirtschaftsidentifikationsnummer (W‑IdNr) as its base address.
GEBA addresses are registered under ICD 0246 (ISO/IEC 6523), making them valid and discoverable worldwide within the Peppol network.
GEBA allows an optional alphanumeric suffix of up to eight characters, enabling precise routing to specific departments or branches.
The integration is expected before summer 2026.
Primary source
Read the full article at The Invoicing HubThis summary was published on VATfaqs.com on 7 April 2026. It relates to VAT developments in Germany. The original source is The Invoicing Hub.
