BT-31 - Seller VAT identifier
The seller's VAT identifier, also known as the seller VAT identification number.
BT-31 - Seller VAT identifier
The seller's VAT identifier, also known as the seller VAT identification number.
Definition
The seller's VAT identifier, also known as the seller VAT identification number.
Syntax mapping
Where this term appears in each of the three EN 16931 syntaxes.
| Syntax | Path |
|---|---|
| UBL 2.1 | cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID |
| UN/CEFACT CII | ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID (schemeID=VA) |
| Factur-X / ZUGFeRD | Factur-X profile: MINIMUM |
The lowest Factur-X / ZUGFeRD profile in which this term is available.
Validation rules for this term
The EN 16931 / Peppol / XRechnung rules that reference this term.
BR-S-02Standard rated: seller tax ID requiredBR-Z-02Zero rated: seller tax ID requiredBR-E-02Exempt: seller tax ID requiredBR-G-02Export outside the EU: seller tax ID requiredBR-CO-09VAT identifiers need a country prefixBR-O-03Not subject to VAT limits use of Seller VAT identifierBR-DE-16Seller tax identification required
Validate an invoice carrying this term
This term is defined by EN 16931. Check your invoice with the validator that matches your format:
Related terms
Source: CEN EN 16931-1 + CEN/TS 16931-3-2 (UBL) & -3-3 (CII) · Last verified: 2026-07-10
All business terms