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Buyer VAT identifier

BT-48 (Buyer VAT identifier) is a business term of EN 16931, the European e-invoicing standard. This page shows where the field lives in a UBL invoice, how often it may appear and which validation rules check it.

Buyer's VAT number.

Group: BG-7 (Buyer)

Cardinality: 0..1

UBL element: cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (VAT)

Example value: DE123456789

Validation rules that check this field

• BR-CO-9VAT identifier is missing its country prefix