The Buyer is the legal person or organization who is in demand of a product or service. Examples of Buyer roles: consignee, debtor, contracting authority. The Buyer is mandatory information and provided in the element cac:AccountingCustomerParty.

Elements

Name (Path)	Cardinality	Description
Buyer (`/Invoice/AccountingCustomerParty`)	1..1	A group of elements providing information regarding the Buyer.
Buyer electronic address (`Party/EndpointID`)	1..1	Identifies the Buyer's electronic address
Buyer electronic address identification scheme identifier (`Party/EndpointID/@schemeID`)	1..1	The identification scheme identifier of the Buyer's electronic address
Party Identification (`Party/PartyIdentification`)	0..n	A group to identify the Buyer.
Buyer Identifier (`Party/PartyIdentification/ID`)	1..1	An identification of the Buyer.
Scheme Identifier (`Party/PartyIdentification/ID/@schemeID`)	0..1	Scheme identifier.
Buyer Postal Address (`Party/PostalAddress`)	1..1	A group to provide the Buyer's address.
Buyer Address Line 1 (`Party/PostalAddress/StreetName`)	1..1	The main address line in an address.
Buyer Address Line 2 (`Party/PostalAddress/AdditionalStreetName`)	0..1	An additional address line in an address that can be used to give further details supplementing the main line.
Buyer City (`Party/PostalAddress/CityName`)	1..1	The common name of the city, town or village, where the Buyer's address is located.
Buyer Post Code (`Party/PostalAddress/PostalZone`)	1..1	The identifier for an addressable group of properties according to the relevant postal service.
Buyer Country Subdivision (`Party/PostalAddress/CountrySubentity`)	0..1	The subdivision of a country. Such as a region, a county, a state, a province etc..
Buyer Additional Address Line (`Party/PostalAddress/AddressLine/Line`)	0..1	Additional address line.
Buyer Country (`Party/PostalAddress/Country/IdentificationCode`)	1..1	Country code.
Party Tax (`Party/PartyTaxScheme`)	0..1	A group to provide Buyer tax registration data.
Buyer Tax Registration Identifier (`Party/PartyTaxScheme/CompanyID`)	1..1	The Buyer Tax Identifier.
Buyer Tax Scheme ID (`Party/PartyTaxScheme/TaxScheme/ID`)	1..1	To provide tax scheme ID
Party Legal Entity (`Party/PartyLegalEntity`)	0..1	A group to provide Buyer legal registration data.
Buyer Name (`Party/PartyLegalEntity/RegistrationName`)	1..1	The full formal name by which the Buyer is registered in the national registry of legal entities or as a Taxable person or otherwise trades as a person or persons.
Buyer Legal Registration Identifier (`Party/PartyLegalEntity/CompanyID`)	0..1	An identifier issued by an official registrar that identifies the Buyer as a legal entity or person.
Buyer Contact (`Party/Contact`)	0..1	A group to provide the Buyer's contact details.
Buyer Contact Point (`Party/Contact/Name`)	0..1	A contact point for a legal entity or person.
Buyer Contact Telephone Number (`Party/Contact/Telephone`)	0..1	A phone number for the contact point.
Buyer Contact Email Address (`Party/Contact/ElectronicMail`)	0..1	An email address for the contact point.

If the scheme identifier is used, it must be chosen from the entries of the ICD codelist.

The tax identification number is also known as Singapore UEN identifier or VAT-ID in countries which use the VAT tax scheme.
Use the appropriate code for the Sellers jurisdiction, such as GST, VAT, OTH, etc. in the Buyer Tax Scheme ID.

Use country codes from the ISO3166-1:Alpha2 code list.

For the point-of-sale POS systems or simplified tax invoice STI transactions, as described in flow 2B, the EndpointID and CompanyID elements have to be filled with the value POS or STI respectively.

Example of Buyer information


<ubl:Invoice>
    <!-- code omitted for clarity -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0195">SGUENXXXXXXXXXX</cbc:EndpointID>
            <cac:PartyIdentification>
                <cbc:ID schemeID="0035">XXXXXXXX</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyName>
                <cbc:Name>Buyer Name</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress> 
                <cbc:StreetName>Street Name</cbc:StreetName>
                <cbc:AdditionalStreetName>Additional Street Name</cbc:AdditionalStreetName>
                <cbc:CityName>City</cbc:CityName>
                <cbc:PostalZone>Postal Zone</cbc:PostalZone>
                <cbc:CountrySubentity>Country Subentity</cbc:CountrySubentity>
                <cac:AddressLine>
                    <cbc:Line>Third address line</cbc:Line>
                </cac:AddressLine>
                <cac:Country>
                    <cbc:IdentificationCode>GB</cbc:IdentificationCode>  
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>XXXXXXXXXX</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>  
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Buyer Official Name</cbc:RegistrationName>  
                <cbc:CompanyID>XXXXXXXXXX</cbc:CompanyID>  
            </cac:PartyLegalEntity>
            <cac:Contact>
                <cbc:Name>Name</cbc:Name>
                <cbc:Telephone>Telephone</cbc:Telephone>
                <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- code omitted for clarity -->
</ubl:Invoice>

Example of Flow 2B - POS or STI e-invoice

<ubl:Invoice>
    <!-- code omitted for clarity -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0195">POS</cbc:EndpointID>
            <cac:PostalAddress>
                <cbc:StreetName>Street Name</cbc:StreetName>
                <cbc:CityName>Singapore</cbc:CityName>
                <cbc:PostalZone>054321</cbc:PostalZone>
                <cbc:CountrySubentity>Singapore</cbc:CountrySubentity>
                <cac:Country>
                    <cbc:IdentificationCode>SG</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Registration Name</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0195">POS</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- code omitted for clarity -->
</ubl:Invoice>