# BT-163 Item Attribute Value

The value of an additional item attribute.

## Quick answer

The value of an additional item attribute.

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

- validate
- convert

## In plain language

The value of an additional item attribute.

The value of an additional item attribute.

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:

## 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-162 Item Attribute Name](/resources/xrechnung/bt-162-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-163

### Data Type:
text

### Cardinality:
0..n

### Requirement:
Optional

### Since Version:
Optional

## XML Implementation

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

## 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/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)