2. Semantic model
  3. BUYER
  4. Buyer TAX identifier

Buyer TAX identifier

買い手税ID

The Buyer's TAX identifier (also known as Buyer TAX identification number).
買い手の税ID番号。日本の場合は、適格請求書発行事業者登録番号。

About

ID
ibt-048
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
T3210987654321

Syntax binding

Syntax binding
ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID
XPath
/ Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyTaxScheme / 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 RULE

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULE
JP PINT 0.9.3 Shared rule
ibr-104(fatal)
Unchanged
Same as 0.9.2
VERSION 0.9.2 RULE
JP PINT 0.9.2 Shared rule
ibr-104(fatal)
Still valid
[ibr-104]-Buyer tax identifier (ibt-048) MUST occur maximum once.
VERSION 0.9.1 RULE (Obsoleted)
Shared rule (0.9.1)
ibr-104 (fatal)
[ibr-104]-Buyer tax identifier (ibt-048) MUST occur maximum once.
JP PINT 0.9 RULES (Obsoleted)
Basic Rule (0.9)
BASIC-00119(fatal)
1 instance(s) of cbc:CompanyID is mandatory.
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-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-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).