# BT-32 — Seller tax registration identifier

> https://billhorse.com/en/terms/bt-32/

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.

## Where does it live in the XML?

- UBL: `cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (TaxScheme/ID = FC)`
- CII: `rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID (schemeID FC)`

## Checked by these rules

- [BR-CO-26 — Seller tax identifier missing](https://billhorse.com/en/rules/br-co-26/)