In the factur-X.xml file, SpecifiedTaxRegistration is only given for the seller (BT-31) but that for the buyer is missing (BT-48). Both are required wheninvoicing a company located in another EU member state or outside the EU. Both are also likely to be required for invoicing to any tax-registered company or individual, depending on country-specific regulations.

Fakturama
Version: 2.2.0-SNAPSHOT
Build-ID: 20250330-1224
Java Version: 17.0.1
Windows 11 French with "." as decimal separator. MariaDB 11.8 and HSQLDB were tested as the database backend, alternatively.