# 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

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.

## Where the field sits

BT-133 belongs to the Lines part of the invoice. UBL 2.1 Syntax: Invoice › cac:InvoiceLine › cbc:AccountingCost. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:IncludedSupplyChainTradeLineItem › ram:SpecifiedLineTradeSettlement › ram:ReceivableSpecifiedTradeAccountingAccount › ram:ID.

## What goes wrong often

Avoid values like: AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Valid Examples

- CC123
- DEPT-456
- PROJECT-X

## Invalid Examples

- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Related Fields

- [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

## XML Implementation

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

### CII (UN/CEFACT) Syntax
```
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ReceivableSpecifiedTradeAccountingAccount/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)

Trying it and buying a single conversion work without an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.

## 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)