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E-Invoicing

BT Numbers: What Do They Mean?

EN 16931 BT numbers explained: how the data model is built, the key business terms and what they mean in an e-invoice.

4 min readDesktopMobileLast updated on October 16, 2026

BT numbers (Business Terms) originate from the European standard EN 16931, the technical specification for electronic invoices. Formats like XRechnung and ZUGFeRD are based on this standard. Each invoice field is assigned a unique code so that software systems worldwide can interpret its meaning consistently.

The full specification covers over 160 BT fields. For a typical e-invoice, however, only around 20–30 of them are actually required.

Invoice Data

BTMeaning
BT-1Invoice number
BT-2Invoice date
BT-3Invoice type
BT-5Invoice currency
BT-9Due date
BT-10Buyer reference (e.g. Leitweg-ID)
BT-11Project reference
BT-12Contract reference
BT-13Purchase order reference
BT-14Sales order reference
BT-15Receiving advice reference
BT-16Despatch advice reference
BT-17Tender / lot reference
BT-18Object identifier
BT-19Buyer accounting reference
BT-20Payment terms
BT-22Invoice note
BT-25Preceding invoice reference
BT-26Preceding invoice issue date

Seller (Invoice Issuer)

BTMeaning
BT-27Seller name
BT-28Seller trading name
BT-29Seller identifier
BT-30Seller legal registration identifier
BT-31Seller VAT identifier
BT-32Seller tax registration identifier
BT-33Seller additional legal information
BT-34Seller electronic address
BT-35Seller address line 1
BT-36Seller address line 2
BT-37Seller city
BT-38Seller postal code
BT-40Seller country
BT-41Seller contact name
BT-42Seller contact phone
BT-43Seller contact email

Buyer (Invoice Recipient)

BTMeaning
BT-44Buyer name
BT-45Buyer trading name
BT-46Buyer identifier
BT-47Buyer legal registration identifier
BT-48Buyer VAT identifier
BT-49Buyer electronic address
BT-50Buyer address line 1
BT-51Buyer address line 2
BT-52Buyer city
BT-53Buyer postal code
BT-55Buyer country
BT-56Buyer contact name
BT-57Buyer contact phone
BT-58Buyer contact email

Delivery

BTMeaning
BT-70Deliver to party name
BT-71Deliver to location identifier
BT-72Actual delivery date
BT-73Invoicing period start date
BT-74Invoicing period end date
BT-75Deliver to address line 1
BT-76Deliver to address line 2
BT-77Deliver to city
BT-78Deliver to postal code
BT-79Deliver to region
BT-80Deliver to country

Payment

BTMeaning
BT-81Payment means type code
BT-83Remittance information

Invoice Line

BTMeaning
BT-126Invoice line identifier
BT-128Invoice line object identifier
BT-129Invoiced quantity
BT-130Invoiced quantity unit
BT-131Invoice line net amount
BT-132Referenced purchase order line reference
BT-134Invoice line period start date
BT-135Invoice line period end date
BT-146Item net price
BT-149Item price base quantity
BT-151Invoiced item VAT category code
BT-152Invoiced item VAT rate
BT-153Item name
BT-154Item description
BT-155Item seller's identifier
BT-156Item buyer's identifier

Allowances (Discounts)

BTMeaning
BT-92Document level allowance amount
BT-93Document level allowance base amount
BT-94Document level allowance percentage
BT-95Document level allowance VAT category code
BT-96Document level allowance VAT rate
BT-97Document level allowance reason
BT-98Document level allowance reason code

Charges

BTMeaning
BT-99Document level charge amount
BT-100Document level charge base amount
BT-101Document level charge percentage
BT-102Document level charge VAT category code
BT-103Document level charge VAT rate
BT-104Document level charge reason
BT-105Document level charge reason code

Totals

BTMeaning
BT-106Sum of invoice line net amounts
BT-107Sum of allowances
BT-108Sum of charges
BT-109Invoice total amount without VAT
BT-110Invoice total VAT amount
BT-112Invoice total amount with VAT
BT-113Paid amount
BT-114Rounding amount
BT-115Amount due for payment