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 (Buyer VAT identifier) is the recipient's VAT registration number, prefixed by the ISO 3166-1 country code. Conditional in EN 16931: required for intra-EU reverse-charge transactions (BG-22). Format must match the country's VAT number rules. Example: DE987654321.
BT-48 · EN 16931 / XRechnung 3.x
BT Reference Card
Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.
- BT code
BT-48- Name
- Buyer VAT Identifier
- Cardinality
- Conditional (C)
- Business group
- BG-7 BUYER
- Data type
- Identifier
- Example value
DE987654321
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.
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.
Important for VAT treatment and reverse charge procedures. Required when the buyer is VAT registered and for B2B transactions.
What you usually enter here
Country code (2 letters) + national VAT number
Typical valid values include: DE123456789, AT12345678, FR12345678901, NL123456789B01
Required if the buyer is registered for VAT, especially important for reverse charge scenarios according to EU VAT Directive 2006/112/EC
What goes wrong often
Avoid values like: 123456789, DE12345678, DE1234567890, DE 123456789
Relevant rule codes: BR-CO-26, BR-DE-16
Examples in context
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
Valid Examples
Use these points as the practical checks for this section.
- DE123456789
- AT12345678
- FR12345678901
- NL123456789B01
- IT12345678901
Invalid Examples
Use these points as the practical checks for this section.
- 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 (required if buyer is VAT registered)
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-26
BR-CO-26
BR-DE-16
BR-DE-16
Why the standard cares about this field
Business Context
Important for VAT treatment and reverse charge procedures. Required when the buyer is VAT registered and for B2B transactions.
Legal Requirement
Required if the buyer is registered for VAT, especially important for reverse charge scenarios according to EU VAT Directive 2006/112/EC
FAQ
When is the buyer VAT identifier required?
It is required when the buyer is VAT registered and for transactions subject to reverse charge procedures. German public administrations typically have VAT identifiers.
Do German public authorities always have VAT identifiers?
Most German public authorities are VAT registered and have VAT identifiers, especially federal and state institutions. Municipal entities may vary.
What happens if I don't know the buyer's VAT identifier?
Contact the buyer to obtain their VAT identifier. You can also check the EU VIES database or the buyer's official business registration information.