BT-32: Seller Tax Registration Identifier
The local tax registration number assigned to the seller by the tax authority.
Technical Specification
Conditional (0..1), alternative to BT-31
Semantic data format according to European Standard EN 16931-1
What does BT-32 mean?
The tax registration identifier (BT-32) represents the local fiscal code (scheme FC). Commonly used by small business owners or freelancers without an EU VAT ID. In compliance with German tax rules, either BT-31 or BT-32 must be provided.
XML Syntax & Code Example
<cac:PartyTaxScheme>
<cbc:CompanyID>123/456/78901</cbc:CompanyID>
<cac:TaxScheme>
<cbc:ID>FC</cbc:ID>
</cac:TaxScheme>
</cac:PartyTaxScheme>Check BT-32 in your invoice
Use the XML paths above to locate BT-32. 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.
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)
Create compliant E-Invoices easily
Create XRechnung and ZUGFeRD invoices in Billance and check the exported file locally. Use this guide to understand BT-32 and review your invoice details before sending.