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In this tutorial, Eric discusses the concept of mandatory fields in Business Central, which are indicated by a red asterisk. Although these fields appear to require completion, there are situations where they can remain empty. He uses the customer table as an example, demonstrating how selecting a customer template reveals mandatory fields, like the name, which, when filled, causes the asterisk to disappear. He notes that while fields like tax area code are marked as mandatory, it's possible for a customer to be non-tax liable, highlighting the ambiguous nature of these requirements. Eric aims to clarify this topic due to multiple inquiries he's received.