Reference
Markdown exportBT-48 Buyer VAT Identifier
The buyer's VAT identifier (also known as VAT registration number). For German organizations, this follows the format DE + 9 digits.
BT-48 is the buyer's VAT identifier. It is conditional on the VAT category, not on a B2B relationship alone. Use the buyer data supplied for the invoice. Example: DE987654321.
BT-48 · EN 16931 / XRechnung 3.x
BT Reference Card
Key EN 16931 and XRechnung facts for this business term.
- BT code
BT-48- Name
- Buyer VAT Identifier
- Cardinality
- Conditional (C)
- Business group
- BG-7 BUYER
- Data type
- Identifier
- Example value
DE987654321- Common error
- BR-CO-09 checks the VAT country prefix when BT-48 is present. BR-IC-03 requires BT-48 for an intra-Community supply; BR-AE-03 accepts BT-48 or BT-47 for reverse charge; BR-O-02 forbids BT-48.
Quick answer
The buyer's VAT identifier (also known as VAT registration number). For German organizations, this follows the format DE + 9 digits.
Buyer details
Who receives the invoice and which buyer records or routing data must match.
Quick actions
In plain language
The buyer's VAT identifier (also known as VAT registration number). For German organizations, this follows the format DE + 9 digits.
The buyer's VAT identifier (also known as VAT registration number). For German organizations, this follows the format DE + 9 digits.
Use BT-48 when the VAT category rules require the buyer VAT identifier, such as for an intra-Community supply. Reverse-charge rules can accept BT-47 instead. Category O forbids BT-48.
What you usually enter here
Country code (2 letters) + national VAT number
Typical valid values include: DE123456789, ATU12345678, FR12345678901, NL123456789B01
BT-48 is conditional. VAT registration or a B2B sale alone does not make it mandatory. Follow the VAT category rule and use the buyer data supplied for the invoice.
What goes wrong often
Avoid values like: 123456789, DE12345678, DE1234567890, DE 123456789
Relevant rule codes: BR-CO-09, BR-AE-02, BR-AE-03, BR-AE-04, BR-IC-02, BR-IC-03, BR-IC-04, BR-O-02, BR-O-03, BR-O-04
Examples in context
Use BT-48 when the VAT category rules require the buyer VAT identifier, such as for an intra-Community supply. Reverse-charge rules can accept BT-47 instead. Category O forbids BT-48.
BT-48 is conditional. VAT registration or a B2B sale alone does not make it mandatory. Follow the VAT category rule and use the buyer data supplied for the invoice.
Valid Examples
- DE123456789
- ATU12345678
- FR12345678901
- NL123456789B01
- IT12345678901
Invalid Examples
- 123456789
- DE12345678
- DE1234567890
- DE 123456789
- de123456789
XML mapping and field facts
Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.
Field ID:
BT-48
Data Type:
identifier
Cardinality:
0..1
Requirement:
Optional
Max Length:
30 characters
Since Version:
Conditional (depends on VAT category)
XML Implementation
/Invoice/cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]Validation Rules
BR-CO-09
BR-CO-09
BR-AE-02
BR-AE-02
BR-AE-03
BR-AE-03
BR-AE-04
BR-AE-04
BR-IC-02
BR-IC-02
BR-IC-03
BR-IC-03
BR-IC-04
BR-IC-04
BR-O-02
BR-O-02
BR-O-03
BR-O-03
BR-O-04
BR-O-04
Why the standard cares about this field
Business Context
Use BT-48 when the VAT category rules require the buyer VAT identifier, such as for an intra-Community supply. Reverse-charge rules can accept BT-47 instead. Category O forbids BT-48.
Legal Requirement
BT-48 is conditional. VAT registration or a B2B sale alone does not make it mandatory. Follow the VAT category rule and use the buyer data supplied for the invoice.
FAQ
When is the buyer VAT identifier required?
It depends on the VAT category. An intra-Community supply requires BT-48. Reverse charge accepts BT-48 or BT-47. VAT registration or a B2B sale alone does not require BT-48.
Do German public authorities always have VAT identifiers?
No. Ask the authority for the buyer data required for this invoice. Do not infer a VAT identifier from its public status.
What happens if I don't know the buyer's VAT identifier?
Ask the buyer which identifier applies to this invoice. If the buyer supplies a VAT identifier, use the EU VIES service to check it.