# 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 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 ยท 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. - [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-48) - [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-48) ## 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 ## Related Fields 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-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 (depends on VAT category) ## 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-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 ## Check whether your XRechnung sets BT-48 correctly Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-CO-09, BR-AE-02. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download. - [Validate XML](/en/xrechnung-validator) - [Convert invoice](/en/pdf-to-xrechnung) Free, no account needed. XML file up to 2 MB. ## 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. ## Official sources and tools - [KoSIT Validator](https://erechnungsvalidator.service-bw.de/) - [XRechnung Standard](https://xeinkauf.de/xrechnung/) - [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)