`vat_number` (VAT identity for cross-border rules)

vat_number (VAT identity for cross-border rules)

vat_number identifies the counterparty in VAT contexts. Bookkeeping uses VAT numbers to support EU VAT scenarios, to justify VAT treatment decisions, and to keep the VAT audit trail reviewable without repeated manual checks.

When VAT identity is part of party master data, VAT validation and reporting can rely on structured fields rather than inference from invoice text.

Example values: FI12345678, SE123456789001.