Buyer VAT identifier

The Buyer’s TAX identifier (also known as Buyer TAX identification number).

About

ID
BT-048
Cardinality
1..1
Semantic datatype
Identifier
Name
Buyer VAT identifier
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:AccountingCustomerParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID
Rules
  • BR-CO-09: [BR-CO-09]-The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.
  • BR-AE-02: [BR-AE-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
  • BR-AE-03: [BR-AE-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
  • BR-AE-04: [BR-AE-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
  • BR-IC-02: [BR-IC-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
  • BR-IC-03: [BR-IC-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
  • BR-IC-04: [BR-IC-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
  • BR-O-02: [BR-O-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
  • BR-O-03: [BR-O-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
  • BR-O-04: [BR-O-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
  • PEPPOL-COMMON-R040: GLN must have a valid format according to GS1 rules.
  • PEPPOL-COMMON-R041: Norwegian organization number MUST be stated in the correct format.
  • PEPPOL-COMMON-R042: Danish organization number (CVR) MUST be stated in the correct format.
  • PEPPOL-COMMON-R043: Belgian enterprise number MUST be stated in the correct format.
  • PEPPOL-COMMON-R044: IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format
  • PEPPOL-COMMON-R045: Tax Code (Codice Fiscale) must be stated in the correct format
  • PEPPOL-COMMON-R046: Tax Code (Codice Fiscale) must be stated in the correct format
  • PEPPOL-COMMON-R047: Italian VAT Code (Partita Iva) must be stated in the correct format
  • PEPPOL-COMMON-R049: Swedish organization number MUST be stated in the correct format.
  • PEPPOL-COMMON-R050: Australian Business Number (ABN) MUST be stated in the correct format.