cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"| 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:   |