The German Tax Authority allows for the transmission of Documents on the PEPPOL network. For these transmissions, you need a PEPPOL ID.

This ID can be one of the following:

PEPPOL Endpoint: Specify the recipient's Endpoint ID. Use the @scheme attribute to specify the type of network, using the values from the Electronic Address Scheme (EAS). It can be a combination of IDs. For example, the VAT registration number and a scheme identifier.
SMTP/Email address: If you use SMTP, you can specify the Buyer's email address.

This ID can be modelled in the Buyer's information using the EndpointID sub-element of the AccountingCustomerParty element.

Elements

Element	Description
`Invoice/AccountingCustomerParty/Party/EndpointID`	Specify the recipient account. This is used for routing. It is usually a PEPPOL or SMTP network.
`Invoice/AccountingCustomerParty/Party/EndpointID [@schemeID]`	You use the `@schemeID` attribute to specify the type of endpoint.

Restrictions

The following conditions apply to the EndpointID [@schemeID] attribute:

If the Buyer's network is PEPPOL, the attribute must one of the values listed in the Electronic Address Scheme (EAS).
If the Buyer's network is SMTP, the attribute must be prefixed with VRBL:DE. For example, VRBL:DE:EM.
If you do specify an email address for an SMTP network, you also need to add the Receiver details as described in the Germany B2B: Receiver Details topic.

Examples

PEPPOL Endpoint

This example shows a PEPPOL Endpoint ID:

<Invoice>
    <!-- code omitted for clarity -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <!-- Peppol ID: combination of schemeID and unique party ID -->
            <cbc:EndpointID schemeID="9930">DE123456789</cbc:EndpointID>
            <!-- code omitted for clarity -->
        <cac:Party>
        <!-- code omitted for clarity -->
    </cac:AccountingCustomerParty>
    <!-- code omitted for clarity -->
</Invoice>

SMTP/Email

The following example is for an SMTP connection for a buyer:

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="VRBL:DE:EM">[email protected]</cbc:EndpointID>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
</ubl:Invoice>