The buyers registered Value Added Tax identifier. To be stated in case reverse charge is to apply to the purchase.

Cardinality
1..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
987654321MVA
Attributes
Use Name Description
O @schemeID

Must be according to "PEPPOL policy for identifiers", example NO:VAT.

Rules
Identifier/Error message Flag
NOGOV-T01-R016
VAT identifier MUST be specified when VAT information is present
fatal