# BT-133 Invoice line buyer accounting reference

A textual value that specifies where to book the relevant data into the buyer's financial accounts.

## Quick answer

> **Line items**: The goods or services on each invoice line, including quantities, prices, and VAT.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-133)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-133)

## In plain language

A textual value that specifies where to book the relevant data into the buyer's financial accounts.

A textual value that specifies where to book the relevant data into the buyer's financial accounts.

Used for cost center allocation and internal accounting purposes.

## What you usually enter here

Free text accounting reference

Typical valid values include: CC123, DEPT-456, PROJECT-X

Optional according to EN 16931-1.

## What goes wrong often

Avoid values like: , AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Examples in context

Used for cost center allocation and internal accounting purposes.

Optional according to EN 16931-1.

## Valid Examples

- CC123
- DEPT-456
- PROJECT-X

## Invalid Examples

- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Related Fields

Used for cost center allocation and internal accounting purposes.

- [BT-126 Invoice line identifier](/resources/xrechnung/bt-126-invoice-line-identifier)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-133

### Data Type:
text

### Cardinality:
0..1

### Requirement:
Optional

### Max Length:
50 characters

### Since Version:
Optional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:InvoiceLine/cac:AccountingCost/cbc:ID
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:AccountingAccount/ram:ID
```

## Create an XRechnung from your PDF

The converter reads the invoice and shows the fields it found before download, so you can check and correct the values. No PDF? Fill in the XRechnung directly in the form.

- [Convert invoice](/en/pdf-to-xrechnung)
- [Fill in XRechnung in the form](/en/create-xrechnung)

Download requires an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.

## Why the standard cares about this field

### Business Context
Used for cost center allocation and internal accounting purposes.

### Legal Requirement
Optional according to EN 16931-1.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)