Mandatory element. For Seller VAT identifier (BT-31), use value “VAT”, for the seller tax registration identifier (BT-32), use != "VAT"

Cardinality
1..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Example value
VAT
Rules
Identifier/Error message Flag
EHF-REMINDER-B04101
Document MUST NOT contain elements not part of the data model.
fatal