The buyer's VAT identifier (also known as VAT registration number). For German organizations, this follows the format DE + 9 digits.
Important for VAT treatment and reverse charge procedures. Required when the buyer is VAT registered and for B2B transactions.
Required if the buyer is registered for VAT, especially important for reverse charge scenarios according to EU VAT Directive 2006/112/EC
/Invoice/cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]DE123456789AT12345678FR12345678901NL123456789B01IT12345678901123456789β InvalidDE12345678β InvalidDE1234567890β InvalidDE 123456789β Invalidde123456789β InvalidIt is required when the buyer is VAT registered and for transactions subject to reverse charge procedures. German public administrations typically have VAT identifiers.
Most German public authorities are VAT registered and have VAT identifiers, especially federal and state institutions. Municipal entities may vary.
Contact the buyer to obtain their VAT identifier. You can also check the EU VIES database or the buyer's official business registration information.
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