1.1.1: Identifying a legal entity

Structural Rule

A legal entity is any business, government body, department, charity, individual or institution that has standing in the eyes of the law and has the capacity to enter into agreements or contracts.
A legal entity must be allocated its own GLN when its legal name and/or legal address and / or legal registration number is different from other legal entities and there is a business need to identify the legal entity across organisations.
Other information associated with the GLN may include the contact details (visiting address, email address, phone number, etc.), tax registration numbers (e.g. VAT number), and financial account information.

Rationale

Trading partners need to be able to distinguish the legal entity from other legal entities.

Examples