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BT-31: Seller VAT Identifier

The VAT identification number of the seller (prefixed with country code, e.g. DE).

BT-31•Conditional Requirement•EN 16931-1 / XRechnung 3.0 / ZUGFeRD 2.3

Technical Specification

Requirement & Cardinality
0..1(Conditional)

Conditional (0..1), mandatory if VAT-registered (or BT-32)

Data Type
Text / Identifier (e.g. DE123456789)

Semantic data format according to European Standard EN 16931-1

XML Syntax Mappings
UBL 2.1(XRechnung / Peppol BIS)
Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (mit TaxScheme/ID = VAT)
UN/CEFACT CII D16B(ZUGFeRD 2.3 / Factur-X)
rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]

What does BT-31 mean?

The seller VAT identifier (BT-31) identifies the seller for VAT purposes across Europe. In Germany, an invoice must feature either BT-31 (VAT ID) or BT-32 (tax number). Mandatory for intra-community supplies and reverse charge transactions.

XML Syntax & Code Example

OASIS UBL 2.1 (XRechnung)
<cac:PartyTaxScheme>
  <cbc:CompanyID>DE123456789</cbc:CompanyID>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:PartyTaxScheme>

Business Rules & Schematron Checks

BR-CO-09

The Seller shall be identified by either Seller VAT identifier (BT-31) or Seller tax registration identifier (BT-32).

Check BT-31 in your invoice

Use the XML paths above to locate BT-31. A snippet illustrates this field; it is not a complete invoice. After correcting a value in the source application, export and check the entire file again.

Find rule violations in the validatorRead invoice values in the viewer

Official specifications and rule sets

Requirements depend on the invoice profile and version. Consult the matching specification for mandatory fields, code lists and rules; Peppol-specific requirements do not automatically apply to every ZUGFeRD invoice.

Related Business Terms (BTs)

BT-27
Seller Name
The full official registered legal name of the seller.
BT-32
Seller Tax Registration Identifier
The local tax registration number assigned to the seller by the tax authority.
BT-48
Buyer VAT Identifier
The VAT identification number of the buyer.
BT-151
Item VAT Category Code
The VAT category code applicable to this line item (e.g. S for standard rate).

Create compliant E-Invoices easily

Create XRechnung and ZUGFeRD invoices in Billance and check the exported file locally. Use this guide to understand BT-31 and review your invoice details before sending.

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