ED16 - Federal Employment Agency and BZSt: Betriebsnummer, W-IdNr, USt-IdNr

Problem

An organization needs central identifiers from federal authorities - but in the SME sector it is unclear which ones and where they are located:

"Betriebsnummer? The payroll software has it." - the SV-Betriebsnummer (BA) is stored in the payroll software, but not in the repo - if the account is terminated, it is gone
W-IdNr unknown - the economic identification number (BZSt) is new and unknown to many entrepreneurs
USt-IdNr confused with Steuernummer - the VAT identification number (EU) is not the same as the Steuernummer (FA) - but both are confused
No central storage - identifiers are located in various documents, mailboxes, software instances - nowhere central
No sidecars - the notifications are available as PDFs, but without SHA-256 and without sidecar - not provable

Core message

Central identifiers in the Git repo mean:

All identifiers in registry/ with sidecar - central storage, SHA-256 + V7GUID:uuidV7 per document
Betriebsnummer (BA) - SV-Betriebsnummer for social insurance notifications
W-IdNr (BZSt) - economic identification number for tax purposes
USt-IdNr (BZSt) - VAT identification number for EU-wide business
Authority identifier registry - a central place that bundles all identifiers

Compliance by Design: Identifiers are not managed decentrally in software instances, but centrally in the repo with sidecars - independent of cloud accounts and software licenses.

The three central identifiers

%%{init: {'theme':'base','themeVariables':{'primaryColor':'#FBFAF7','primaryTextColor':'#0F1B33','primaryBorderColor':'#6B7280','lineColor':'#6B7280'}}}%% flowchart TD O["Organization ORG-1"] O --> BA["Federal Employment Agency"] O --> BZ["Federal Central Tax Office"] BA --> BN["SV-Betriebsnummer"] BZ --> WI["W-IdNr"] BZ --> UI["USt-IdNr"] BN --> VN["Use: SV notifications (DEÜV)"] WI --> VW["Use: tax purposes"] UI --> VU["Use: EU-wide invoices"] style O fill:#0F1B33,stroke:#0F1B33,color:#FBFAF7 style BA fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style BZ fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style BN fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style WI fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style UI fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style VN fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style VW fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style VU fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33

Identifier	Authority	Use	Storage in the repo
SV-Betriebsnummer	Federal Employment Agency (BA-Service)	SV notifications (DEÜV), payroll accounting	`registry/arbeitsagentur/` + sidecar
W-IdNr	Federal Central Tax Office (BZSt)	Tax identification (new)	`registry/bzst/` + sidecar
USt-IdNr	Federal Central Tax Office (BZSt)	EU-wide VAT identification	`registry/bzst/` + sidecar

Important - distinction: The Steuernummer (FA, see ED13) is for domestic tax returns. The USt-IdNr (BZSt) is for EU-wide invoices. The W-IdNr (BZSt) is the new economic identification number. All three are different numbers - but all are stored centrally in registry/ with sidecar.

SV-Betriebsnummer (Federal Employment Agency)

%%{init: {'theme':'base','themeVariables':{'primaryColor':'#FBFAF7','primaryTextColor':'#0F1B33','primaryBorderColor':'#6B7280','lineColor':'#6B7280'}}}%% flowchart LR A["Application at BA-Service"] A --> B["SV-Betriebsnummer issued"] B --> R["registry/arbeitsagentur/"] R --> S["Document + sidecar"] S --> U["Use: DEÜV, payroll accounting"] style A fill:#FDBA74,stroke:#C2410C,color:#0F1B33 style B fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style R fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style S fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style U fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33

Property	Value
Authority	Federal Employment Agency, BA-Service Saarbrücken
Format	8-digit number (e.g. `<SV-BETRNR>`)
Use	SV notifications (DEÜV), payroll accounting, SV contribution statement
Storage	`registry/arbeitsagentur/` with sidecar (SHA-256 + `V7GUID:uuidV7`)
Document	BA notification (PDF) with sidecar

Practical example: The KMU received the SV-Betriebsnummer <SV-BETRNR> on 260706. The BA notification is stored as a document with sidecar in registry/arbeitsagentur/. The number is used in payroll accounting (ED23) and for DEÜV notifications (ED21).

W-IdNr and USt-IdNr (Federal Central Tax Office)

%%{init: {'theme':'base','themeVariables':{'primaryColor':'#FBFAF7','primaryTextColor':'#0F1B33','primaryBorderColor':'#6B7280','lineColor':'#6B7280'}}}%% flowchart LR B["BZSt"] B --> W["W-IdNr"] B --> U["USt-IdNr"] W --> WV["Economic identification number"] W --> WD["Format: DE-"] W --> WU["Use: tax purposes"] U --> UV["VAT identification number"] U --> UD["Format: DE"] U --> UU["Use: EU-wide invoices"] style B fill:#0F1B33,stroke:#0F1B33,color:#FBFAF7 style W fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style U fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style WV fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style WD fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style WU fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style UV fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style UD fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style UU fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33

Identifier	Format	Use	Storage
W-IdNr	`DE<NNNNNNNNN>-<NNNNN>`	Economic identification (new, tax)	`registry/bzst/` + sidecar
USt-IdNr	`DE<NNNNNNNNN>`	EU-wide VAT identification	`registry/bzst/` + sidecar

Practical example: The KMU received the W-IdNr DE<WID>-<NNNNN> on 260528 and the USt-IdNr DE<UID> on 260728. Both notifications are stored as documents with sidecar in registry/bzst/.

Authority Identifier Registry (Complete Overview)

%%{init: {'theme':'base','themeVariables':{'primaryColor':'#FBFAF7','primaryTextColor':'#0F1B33','primaryBorderColor':'#6B7280','lineColor':'#6B7280'}}}%% flowchart LR R["registry/"] R --> FA["Tax Office"] R --> BA["Employment Agency"] R --> BZ["BZSt"] R --> VB["VBG"] R --> KK["Health insurance fund"] R --> EL["ELSTER"] FA --> F1["KSt-StNr"] FA --> F2["USt-StNr"] FA --> F3["LSt-StNr"] FA --> F4["§ 60a AO notice"] BA --> B1["SV-Betriebsnummer"] BZ --> Z1["W-IdNr"] BZ --> Z2["USt-IdNr"] VB --> V1["VBG-Mitgliedsnr"] KK --> K1["IK-Nummer"] EL --> E1["ELSTER certificate"] style R fill:#0F1B33,stroke:#0F1B33,color:#FBFAF7 style FA fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style BA fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style BZ fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style VB fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style KK fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style EL fill:#DBEAFE,stroke:#1D4ED8,color:#0F1B33 style F1 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style F2 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style F3 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style F4 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style B1 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style Z1 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style Z2 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style V1 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style K1 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33 style E1 fill:#D1FAE5,stroke:#0A7F5C,color:#0F1B33

Authority	Identifier	Directory	Document with sidecar
Tax Office	KSt/USt/LSt-StNr, § 60a AO notice	`registry/finanzamt/`	✅
Employment Agency	SV-Betriebsnummer	`registry/arbeitsagentur/`	✅
BZSt	W-IdNr, USt-IdNr	`registry/bzst/`	✅
VBG	VBG-Mitgliedsnummer	`registry/vbg/`	✅
Health insurance fund	IK-Nummer (Informationskennzeichen)	`registry/krankenkasse/`	✅
ELSTER	Certificate evidence	`registry/elster/`	✅

Central insight: All authority identifiers are located in one place (registry/) with sidecars - not scattered across software instances, cloud accounts, or paper folders. In an external audit, the auditor can read all identifiers directly from the repo

offline, without IAM, without a cloud account.

Risk Leverage

Today (cheap)	Tomorrow (audit-proof)	Risk mitigated
SV-Betriebsnummer in `registry/` with sidecar	Number centrally verifiable	Loss upon cloud account termination
W-IdNr in `registry/` with sidecar	Economic identification verifiable	Denial of identity
USt-IdNr in `registry/` with sidecar	EU identification verifiable	Non-deductibility of input tax (EU)
Authority identifier registry	All numbers centrally in one place	Decentralized management (loss)
Sidecar per document	Every notification cryptographically anchored	Denial of authenticity

Harness Requirement (Preview)

Derivable from ED16:

ID	Requirement	Priority
FA-12.8	Authority identifier registry (StNr, W-IdNr, USt-IdNr, SV-BetrNr, VBG-Mitgliedsnr, IK)	MUST
FA-2.1	SHA-256 as cryptographic integrity check; DocID is the `uuidV7` alone	MUST
FA-2.2	`.v7g.md` sidecar mandatory per document/artifact	MUST

The complete list of requirements in Harness-Anforderungen.md.

Sources

SGB IV (§ 28i - Betriebsnummer, § 28a - DEÜV notifications)
AO (§ 139a - Tax identification number, § 139c - W-IdNr)
UStG (§ 27a - USt-IdNr)
AFJD/agents/ (anonymized) - SSoT concept with registry, sidecars

Source Topology and CDN Reference Links

Role	Location	Purpose
Primary / SSoT	git.gitcover.org/GCC	Canonical storage (GPG-signed, versioned)
Public OSS Mirror / CDN	codeberg.org/gitcover-commons	Read-only mirror; FLOSS discovery
Community Hub	github.com/gitcover-commons	Issues & Discussions; source code reference to Codeberg

Note: This assignment of sources, mirror, and community hub reflects the current state and may change. Please check the respective canonical source on gitcover.org for the current state.