# BT-161 Item Attribute Value

The value of an item attribute (BG-32), such as Red. Each item attribute needs a name and a value (BR-54).

## 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-161)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-161)

## In plain language

The value of an item attribute (BG-32), such as Red. Each item attribute needs a name and a value (BR-54).

The value of an item attribute (BG-32), such as Red. Each item attribute needs a name and a value (BR-54).

Identifies the invoiced goods or services for buyer, seller, and automated procurement or inventory matching.

## What you usually enter here

Free text attribute value

Typical valid values include: Red, Large

Defined by EN 16931 for invoice line item identification; mandatory item names and optional identifiers must follow the listed scheme and country code rules.

## What goes wrong often

Avoid values like:

Relevant rule codes: BR-54

## Examples in context

Identifies the invoiced goods or services for buyer, seller, and automated procurement or inventory matching.

Defined by EN 16931 for invoice line item identification; mandatory item names and optional identifiers must follow the listed scheme and country code rules.

## Valid Examples

- Red
- Large

## Related Fields

Identifies the invoiced goods or services for buyer, seller, and automated procurement or inventory matching.

- [BT-160 Item Attribute Name](/resources/xrechnung/bt-160-item-attribute-name)

## 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-161

### Data Type:
text

### Cardinality:
1..1

### Requirement:
Optional

### Since Version:
Optional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:InvoiceLine/cac:Item/cac:AdditionalItemProperty/cbc:Value
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/IncludedSupplyChainTradeLineItem/SpecifiedTradeProduct/ApplicableProductCharacteristic/Value
```

## Validation Rules

### BR-54
BR-54

## Check whether your XRechnung sets BT-161 correctly

Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-54. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.

- [Validate XML](/en/xrechnung-validator)
- [Convert invoice](/en/pdf-to-xrechnung)

Free, no account needed. XML file up to 2 MB.

## Why the standard cares about this field

### Business Context
Identifies the invoiced goods or services for buyer, seller, and automated procurement or inventory matching.

### Legal Requirement
Defined by EN 16931 for invoice line item identification; mandatory item names and optional identifiers must follow the listed scheme and country code rules.

## 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)