# ZUGFeRD BT Fields: Business Terms for Practical E-Invoicing

- Date: 2025-01-18
- Reviewed: July 9, 2026
- Reading time: 10 min read

Understand ZUGFeRD BT fields, profile matrix (MINIMUM, BASIC, EN 16931, EXTENDED), field mappings, and compliance checks for EU e-invoicing.

> Reviewed against FeRD ZUGFeRD, EN 16931, FNFE-MPE Factur-X.

## Article overview

        This article explains ZUGFeRD BT Fields: Business Terms for Practical E-Invoicing as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII.

              ## Understanding ZUGFeRD BT Fields in Practice

              ZUGFeRD invoices use EN 16931 Business Terms, usually shortened to BT fields. These fields define the invoice data that software validates and exchanges: invoice number, seller, buyer, totals, VAT treatment, payment details, and line information.

At **Invoice-Converter.com**, we map BT fields when converting between PDF, XRechnung, and ZUGFeRD. The resulting document still needs validation, especially when the source PDF is incomplete or ambiguous.

                ### Quick Reference

                
                  - **BT** = Business Terms (standardized data elements)

                  - **EN 16931** = European e-invoicing standard

                  - **Business Terms** defined in the EN 16931 semantic model

                  - **Mandatory vs. Optional** fields for compliance

                
              

              ### What Are BT Fields?

              BT fields (Business Terms) are standardized data elements defined by European standard EN 16931. Each BT field has a unique identifier (e.g., BT-1, BT-2) and represents specific invoice information such as invoice number, date, supplier details, or tax amounts.

### ZUGFeRD Profile Availability Matrix

              ZUGFeRD / Factur-X defines several profiles depending on the required level of business data detail:

                
                  
                    
                      Profile
                      Target Use Case
                      Line Items Allowed?
                      EN 16931 Compliant?
                    
                  
                  
                    
                      MINIMUM
                      Essential buyer, seller, tax, and total information
                      No invoice line items
                      No (Header & Total only)
                    
                    
                      BASIC WL
                      Basic without lines (Header + Totals + Tax breakdown)
                      No
                      No
                    
                    
                      BASIC
                      Simple commercial invoices with a reduced data set
                      Yes (Simplified)
                      Partial
                    
                    
                      EN 16931 (COMFORT)
                      Core European B2B & B2G e-invoicing standard
                      Yes (Full BT set)
                      Yes (Fully Compliant)
                    
                    
                      EXTENDED
                      Additional data beyond the EN 16931 core model
                      Yes (Advanced)
                      Conformant extension of EN 16931
                    
                  
                
              

              ### Essential BT Fields Every Business Should Know

              #### Core Invoice Information

              
                - **BT-1: Invoice number** - Unique identifier for the invoice

                - **BT-2: Invoice issue date** - Date when the invoice was created

                - **BT-3: Invoice type code** - Type of invoice (380 = Commercial invoice, 381 = Credit note)

                - **BT-5: Invoice currency code** - Currency of the invoice (e.g., EUR, USD)

                - **BT-6: VAT accounting currency code** - Currency for VAT calculations

              

              #### Supplier Information (Seller)

              
                - **BT-27: Seller name** - Legal name of the supplier

                - **BT-28: Seller trading name** - Commercial name if different

                - **BT-29: Seller legal registration identifier** - Identifier from an official business register, where applicable

                - **BT-31: Seller VAT identifier** - VAT registration number

                - **BT-32: Seller tax registration ID** - Tax ID if no VAT number

              

              #### Buyer Information

              
                - **BT-44: Buyer name** - Legal name of the buyer

                - **BT-45: Buyer trading name** - Commercial name if different

                - **BT-46: Buyer identifier** - Identifier assigned to the buyer, such as an electronic address identifier

                - **BT-48: Buyer VAT identifier** - VAT registration number

                - **BT-10: Buyer reference** - Reference assigned by the buyer for routing or processing (a purchase order is BT-13)

              

              #### Payment Information

              
                - **BT-9: Payment due date** - Date when payment is due

                - **BT-81: Payment means type code** - How payment should be made

                - **BT-83: Remittance information** - Payment reference

                - **BT-84: Payment account identifier** - IBAN or account number

                - **BT-86: Payment service provider identifier** - BIC or bank code

              

              ### BT Field Mapping Between Formats

              When converting between different e-invoice formats, BT fields serve as the common language:

                
                  
                    BT Field
                    XRechnung (UBL)
                    ZUGFeRD (CII)
                  
                
                
                  
                    BT-1
                    cbc:ID
                    rsm:ExchangedDocument/ram:ID
                  
                  
                    BT-2
                    cbc:IssueDate
                    ram:IssueDateTime
                  
                  
                    BT-27
                    cac:PartyName/cbc:Name
                    ram:Name
                  
                
              
            

      
        ## How to use this guide

        Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review.

## FAQ

### What are BT fields in ZUGFeRD?

BT fields (Business Terms) are standardized invoice data elements defined by European standard EN 16931.

### Which ZUGFeRD profile should I choose?

For full B2B and B2G compliance in Germany and the EU, choose EN 16931 (COMFORT). For simple B2B invoices without detailed lines, BASIC or BASIC WL may be used.

## Official references

- [FeRD ZUGFeRD 2.x](https://www.ferd-net.de/publikationen-produkte/publikationen/detailseite/zugferd-25-english)
- [FNFE-MPE Factur-X resources](https://fnfe-mpe.org/factur-x/)
- [EUR-Lex Directive 2014/55/EU](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014L0055)