The Buyer's VAT identifier (also known as Buyer VAT identification number).

Cardinality
1..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Identifier
Example value
SE8765456787
Business terms
BT-48
Rules
Identifier/Error message Flag
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’.
fatal
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).
fatal
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).
fatal
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).
fatal
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).
fatal
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).
fatal
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).
fatal
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).
fatal
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).
fatal
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).
fatal
PEPPOL-COMMON-R040
GLN must have a valid format according to GS1 rules.
fatal
PEPPOL-COMMON-R041
Norwegian organization number MUST be stated in the correct format.
fatal
PEPPOL-COMMON-R042
Danish organization number (CVR) MUST be stated in the correct format.
fatal
PEPPOL-COMMON-R043
Belgian enterprise number MUST be stated in the correct format.
fatal
PEPPOL-COMMON-R044
IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format
warning
PEPPOL-COMMON-R045
Tax Code (Codice Fiscale) must be stated in the correct format
warning
PEPPOL-COMMON-R046
Tax Code (Codice Fiscale) must be stated in the correct format
warning
PEPPOL-COMMON-R047
Italian VAT Code (Partita Iva) must be stated in the correct format
warning
PEPPOL-COMMON-R048
Italian VAT Code (Partita Iva) must be stated in the correct format
warning
PEPPOL-COMMON-R049
Swedish organization number MUST be stated in the correct format.
warning
PEPPOL-COMMON-R050
Australian Business Number (ABN) MUST be stated in the correct format.
warning