The seller's national tax number — the fallback when no VAT identifier (BT-31) exists. Marked in UBL via a TaxScheme other than VAT (commonly FC), in CII via schemeID FC.
cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (TaxScheme/ID = FC)rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID (schemeID FC) Part of BG-4 Seller
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Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.