Buyer VAT identifier

The Buyer’s VAT identifier (also known as Buyer VAT identification number). The Buyer’s tax identifier (also known as Buyer tax identification number). For buyers in UAE which are registered under VAT should provide the Tax Registration Number (TRN)

About

ID
IBT-048
Cardinality
0..1
Section
Aligned
Name
Buyer VAT identifier
Syntax binding
ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID
Rules
  • IBR-104: [ibr-104]-Buyer tax identifier (ibt-048) MUST occur maximum once.
  • IBR-SR-57: [ibr-sr-57]-Company identifier MUST exist in the party tax scheme class.

Child terms

Id Business Term Section Card. Definition
IBT-048-1
Tax scheme code
Aligned
 1..1 The scheme of the TAX identifier.