2. Semantic model
  3. SELLER
  4. Seller TAX identifier

Seller TAX identifier

売り手税ID

The Seller's TAX identifier (also known as Seller TAX identification number).
売り手の税ID(売り手の税識別番号ともよばれる）。

About

ID
ibt-031
Cardinality
Optional / Single (0..1)

Conditional,minimum 0 occurence and maximum 1 occurrence of the information element (or group of the information elements) may be present in any compliant instance document; it's use depends on business rules stated as well as the regulatory, commercial and contractual conditions that applies to the business transaction. (Source: EN 16931-1)
任意、最小0回および最大1回の出現。情報要素（または情報要素のグループ）は、標準に準拠するインスタンスドキュメントに存在する可能性がある。使用するかどうかは、記載されているビジネスルール、およびビジネストランザクションに適用される規制、商業、および契約条件によって異なる。

Semantic datatype
Identifier
Example
T1234567890123

Syntax binding

Syntax binding
ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID
XPath
/ Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyTaxScheme [ cac:TaxScheme / cbc:ID = 'VAT' ] / cbc:CompanyID
Restricted Syntax Cardinality
0..n
UBL 2.1
Element
cbc:CompanyID
Cardinality
0..1
Datatype
UBL Definition
An identifier for the party assigned for tax purposes by the taxation authority.

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibr-jp-01(fatal)
Added
[aligned-ibr-jp-01]-If a date of an invoice period (ibg-14) or an invoice line period (ibg-26) is on and after October 1st 2023, Seller Tax Identifier (ibt-031) shall be coded by using a Registration Number for Qualified Invoice purpose in Japan, which consists of 14 digits that start with T.
aligned-ibr-jp-04(fatal)
Added
[aligned-ibr-jp-04]-An Invoice shall have the Seller tax identifier (ibt-031).
aligned-ibrp-009(fatal)
Added
[aligned-ibrp-009]-Seller tax identifier (ibt-031) MUST occur maximum once.
aligned-ibrp-sr-12(fatal)
Changed Message
[aligned-ibrp-sr-12]-Seller VAT identifier (ibt-031) MUST occur maximum once
JP PINT 0.9.3 Shared rules
ibr-co-26(fatal)
Unchanged
Same as 0.9.2
ibr-sr-42(fatal)
Changed Message
[ibr-sr-42]-Party tax scheme MUST occur maximum twice in accounting supplier party. (ibt-031, ibt-032)
ibr-sr-57(fatal)
Added
[ibr-sr-57]-Seller TAX identifier (ibt-031) and/or Seller TAX registration identifier (ibt-032) MUST exist.
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rule
aligned-ibrp-sr-12(fatal)
Obsoleted
[aligned-ibrp-sr-12]-Seller tax identifier (ibt-031) MUST occur maximum once
JP PINT 0.9.2 Shared rule
ibr-co-26(fatal)
Still valid
[ibr-co-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Seller legal registration identifier (ibt-030) and/or the Seller Tax identifier (ibt-031) MUST be present.
VERSION 0.9.1 RULES (Obsoleted)
Aligned rules (0.9.1)
aligned-ibr-jp-04 (fatal)
[aligned-ibr-jp-04]-An Invoice shall have the Seller tax identifier (ibt-031).
aligned-ibrp-009 (fatal)
[aligned-ibrp-009]-Seller tax identifier (ibt-031) MUST occur maximum once.
aligned-ibrp-sr-12 (fatal)
[aligned-ibrp-sr-12]-Seller VAT identifier (ibt-031) MUST occur maximum once
Shared rule (0.9.1)
ibr-co-26 (fatal)
[ibr-co-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Seller legal registration identifier (ibt-030) and/or the Seller Tax identifier (ibt-031) MUST be present.
JP PINT 0.9 RULES (Obsoleted)
Aligned Rules (0.9)
jp-br-01(fatal)
[jp-br-01]-From October 1st2023, Seller Tax identifier (ibt-031) shall be coded by using a Registration number for Qualified Invoice in Japan, which consists of 14 digits that starts with T.
Shared Rule (0.9)
ibr-co-26(fatal)
[ibr-co-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Seller legal registration identifier (ibt-030) and/or the Seller Tax identifier (ibt-031) shall be present.
PEPPOL BIS BILLING 3.0 RULES
EN16931 model bound to UBL rules
BR-AE-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
BR-AE-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
BR-AE-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
BR-CO-09 (fatal)
The Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.
BR-CO-26 (fatal)
In order for the buyer to automatically identify a supplier, the Seller Identifier (BT-29), the Seller legal registration Identifier (BT-30) and/or the Seller VAT Identifier (BT-31) shall be present.
BR-E-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-E-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-E-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-G-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).
BR-G-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).
BR-G-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).
BR-IC-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48).
BR-IC-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48).
BR-IC-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48).
BR-IG-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-IG-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-IG-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-IP-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-IP-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-IP-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-O-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) or the Buyer VAT Identifier (BT-48).
BR-O-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) or the Buyer VAT Identifier (BT-48).
BR-O-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) or the Buyer VAT Identifier (BT-48).
BR-S-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-S-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-S-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-Z-02 (fatal)
An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-Z-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
BR-Z-04 (fatal)
An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).