1. Home
2. Peppol Invoice transaction 3.0
3. ubl:Invoice
4. cac:AccountingSupplierParty
5. cac:Party
6. cac:PartyTaxScheme
7. cbc:CompanyID

The Seller's VAT identifier (also known as Seller VAT identification number) or the local identification (defined by the Seller’s address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status. In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present

Namespace

cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Data type

Identifier

udt:IdentifierType

Example value

SE556104353901

Business terms

BT-31, BT-32

Rules

Identifier/Error message	Flag
BR-CO-09 [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-CO-26 [BR-CO-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present.	fatal
BR-S-02 [BR-S-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" 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).	fatal
BR-S-03 [BR-S-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" 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).	fatal
BR-S-04 [BR-S-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" 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).	fatal
BR-Z-02 [BR-Z-02]-An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" 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).	fatal
BR-Z-03 [BR-Z-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" 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).	fatal
BR-Z-04 [BR-Z-04]-An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" 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).	fatal
BR-E-02 [BR-E-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" 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).	fatal
BR-E-03 [BR-E-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" 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).	fatal
BR-E-04 [BR-E-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" 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).	fatal
BR-AE-02 [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 [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 [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 [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 [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 [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-G-02 [BR-G-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).	fatal
BR-G-03 [BR-G-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).	fatal
BR-G-04 [BR-G-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).	fatal
BR-O-02 [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 [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 [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
IT-R-001 [IT-R-001]-BT-32 (Seller tax registration identifier) - For Italian suppliers BT-32 minimum length 11 and maximum length shall be 16. Per i fornitori italiani il BT-32 deve avere una lunghezza tra 11 e 16 caratteri	fatal
NO-R-001 [NO-R-001]-For Norwegian suppliers, a VAT number MUST be the country code prefix NO followed by a valid Norwegian organization number (nine numbers) followed by the letters MVA.	fatal
NO-R-002 [NO-R-002]-For Norwegian suppliers, most invoice issuers are required to append "Foretaksregisteret" to their invoice. "Dersom selger er aksjeselskap, allmennaksjeselskap eller filial av utenlandsk selskap skal også ordet «Foretaksregisteret» fremgå av salgsdokumentet, jf. foretaksregisterloven § 10-2."	warning
SE-R-001 [SE-R-001]-For Swedish suppliers, Swedish VAT-numbers must consist of 14 characters.	fatal
SE-R-002 [SE-R-002]-For Swedish suppliers, the Swedish VAT-numbers must have the trailing 12 characters in numeric form	fatal
SE-R-005 [SE-R-005]-For Swedish suppliers, when using Seller tax registration identifier, 'Godkänd för F-skatt' must be stated	fatal
PEPPOL-COMMON-R040 [PEPPOL-COMMON-R040]-GLN must have a valid format according to GS1 rules.	fatal
PEPPOL-COMMON-R041 [PEPPOL-COMMON-R041]-Norwegian organization number MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R042 [PEPPOL-COMMON-R042]-Danish organization number (CVR) MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R043 [PEPPOL-COMMON-R043]-Belgian enterprise number MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R044 [PEPPOL-COMMON-R044]-IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format	warning
PEPPOL-COMMON-R045 [PEPPOL-COMMON-R045]-Tax Code (Codice Fiscale) must be stated in the correct format	warning
PEPPOL-COMMON-R046 [PEPPOL-COMMON-R046]-Tax Code (Codice Fiscale) must be stated in the correct format	warning
PEPPOL-COMMON-R047 [PEPPOL-COMMON-R047]-Italian VAT Code (Partita Iva) must be stated in the correct format	warning
PEPPOL-COMMON-R049 [PEPPOL-COMMON-R049]-Swedish organization number MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R050 [PEPPOL-COMMON-R050]-Australian Business Number (ABN) MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R052 [PEPPOL-COMMON-R052]-Danish chamber of commerce number (P) MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R053 [PEPPOL-COMMON-R053]-Danish ERSTORG number (SE) MUST be stated in the correct format.	fatal
PEPPOL-COMMON-R054 [PEPPOL-COMMON-R054]-Dutch Chamber of Commerce (KVK) numbers (0106) MUST be stated in the correct format (12345678).	warning
PEPPOL-COMMON-R055 [PEPPOL-COMMON-R055]-Dutch organization identification numbers (0190) MUST be stated in the correct format (12345678901234567890).	warning
PEPPOL-COMMON-R056-1 [PEPPOL-COMMON-R056-1]-Dutch VAT numbers (9944) MUST be stated in the correct format (NL123456789B12).	warning
PEPPOL-COMMON-R056-2 [PEPPOL-COMMON-R056-2]-Dutch VAT numbers MUST have the format (NL123456789B12).	warning
PEPPOL-COMMON-R057 [PEPPOL-COMMON-R057]-Dutch Chamber of Commerce Establishment numbers (0217) MUST be stated in the correct format (123456789012).	warning