BT-48 - Buyer VAT identifier
The buyer's VAT identification number.
BT-48 - Buyer VAT identifier
The buyer's VAT identification number.
Definition
The buyer's VAT identification number.
Syntax mapping
Where this term appears in each of the three EN 16931 syntaxes.
| Syntax | Path |
|---|---|
| UBL 2.1 | cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID |
| UN/CEFACT CII | ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID |
| Factur-X / ZUGFeRD | Factur-X profile: BASIC WL |
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.
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