# BT-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

- DE123456789
- AT12345678
- FR12345678901
- NL123456789B01
- IT12345678901

## Invalid Examples

- 123456789
- DE12345678
- DE1234567890
- DE 123456789
- de123456789

## Related Fields

Important for VAT treatment and reverse charge procedures. Required when the buyer is VAT registered and for B2B transactions.

- [BT-44 Buyer Name](/resources/xrechnung/bt-44-buyer-name)
- [BT-31 Seller VAT Identifier](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-47 Buyer legal registration identifier](/resources/xrechnung/bt-47-buyer-legal-registration-identifier)
- [BT-49 Buyer Electronic Address](/resources/xrechnung/bt-49-buyer-electronic-address)

## 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

### UBL 2.1 Syntax
```
/Invoice/cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID
```

### CII (UN/CEFACT) Syntax
```
/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.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)