|  | NAD-FII-SG3-SG5 | 
        
          |  | RFF | 
        
          |  | Reference | 
        
          | 
            
              |  | Function: | To specify a reference. |  | 
        
          |  |  | * |  |  | 
        
          |  | Reference |  |  |  |  |  | 
        
          |  | Reference code qualifier |  |  | * |  | 
            
              |  | VA | = | VAT registration number |  | 
        
          |  | Reference identifier |  |  |  |  | 
            
              |  | Invoicee’s VAT registration number |  
              |  | Unique number attributed by the competent fiscal authority to identify the invoicee for all VAT related matters. |  
              |  | The VAT registration number must be specified for intra-community deliveries. It must be mentioned unedited and begins with country prefix. |  | 
        
          | 
            
              |  | Segment notes: |  |  
              |  | Status-DE O |  |  
              |  | The RFF segment  following the NAD segment can specify a  (VA)Tax registration number. |  
              | I |  |  
              |  | Example: | RFF+VA:DE090909' |  |  
              |  | The VAT registration number is DE090909. |  |  |