Cardinality
1..1
Namespace
cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
Child elements
Card Name Description
1..1 cbc:ID

Mandatory element. For Seller VAT identifier (BT-31), use value “VAT”, for the seller tax registration identifier (BT-32), use != "VAT"

Example value: VAT