The buyers registered Value Added Tax identifier. To be stated in case reverse charge is to apply to the purchase.

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Identifier
udt:IdentifierType
Business terms
tir114-034
Rules
Identifier/Error message Flag
PEPPOL-T114-R026
When TAX is VAT then Party VAT identifiers MUST 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