# BT-48 — Buyer VAT identifier

> https://billhorse.com/en/terms/bt-48/

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: `cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (TaxScheme/ID = VAT)`
- CII: `rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID (schemeID VA)`