BT-48

Buyer VAT identifier

Raw

The buyer's VAT identification number with country prefix. Required in particular for reverse charge and intra-community supplies, where the buyer owes the tax.

Where does it live in the XML?

UBL (XRechnung)
cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (TaxScheme/ID = VAT)
CII (XRechnung, ZUGFeRD, Factur-X)
rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID (schemeID VA)

Part of BG-7 Buyer

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← All EN 16931 terms
Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.