Reference
Markdown exportBT-5 Invoice Currency Code
The currency in which all Invoice amounts are given, except for Total VAT amount and Total amount with VAT (BT-110 and BT-112) when the VAT accounting currency (BT-6) differs from the Invoice currency. Must be specified using ISO 4217 currency codes.
BT-5 (Invoice currency code) is the ISO 4217 alpha-3 code (EUR, USD, GBP) in which all invoice amounts are expressed. Mandatory under EN 16931, it governs every monetary field on the document and pairs with BT-6 when VAT must be reported in a different currency. Example: EUR.
BT-5 · EN 16931 / XRechnung 3.x
BT Reference Card
Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.
- BT code
BT-5- Name
- Invoice Currency Code
- Cardinality
- Mandatory (M)
- Business group
- Document
- Data type
- Code
- Example value
EUR- Common error
- BR-5: An Invoice shall have an Invoice currency code. Must be a valid ISO 4217 alpha-3 code; KoSIT rejects free-text currency names like "Euro".
Quick answer
The currency in which all Invoice amounts are given, except for Total VAT amount and Total amount with VAT (BT-110 and BT-112) when the VAT accounting currency (BT-6) differs from the Invoice currency. Must be specified using ISO 4217 currency codes.
Invoice basics
Core document identifiers, dates, process identifiers, and high-level invoice context.
In plain language
The currency in which all Invoice amounts are given, except for Total VAT amount and Total amount with VAT (BT-110 and BT-112) when the VAT accounting currency (BT-6) differs from the Invoice currency. Must be specified using ISO 4217 currency codes.
The currency in which all Invoice amounts are given, except for Total VAT amount and Total amount with VAT (BT-110 and BT-112) when the VAT accounting currency (BT-6) differs from the Invoice currency. Must be specified using ISO 4217 currency codes.
The currency code determines the monetary unit for all amounts in the invoice. EUR is most common in German business context. When VAT accounting currency differs, specific rules apply.
What you usually enter here
Three-letter ISO 4217 currency code
Typical valid values include: EUR, USD, GBP, CHF
Mandatory according to EN 16931-1. Must use valid ISO 4217 codes. German businesses typically use EUR but can invoice in other currencies.
What goes wrong often
Avoid values like: Euro, Dollar, Pound, 978
Relevant rule codes: BR-2, BR-CL-04
Examples in context
The currency code determines the monetary unit for all amounts in the invoice. EUR is most common in German business context. When VAT accounting currency differs, specific rules apply.
Mandatory according to EN 16931-1. Must use valid ISO 4217 codes. German businesses typically use EUR but can invoice in other currencies.
Valid Examples
Use these points as the practical checks for this section.
- EUR
- USD
- GBP
- CHF
- JPY
- CAD
- AUD
- SEK
- NOK
- DKK
Invalid Examples
Use these points as the practical checks for this section.
- Euro
- Dollar
- Pound
- 978
- eu
- EURO
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-5
Data Type:
code
Cardinality:
1..1
Requirement:
Mandatory
Max Length:
3 characters
Since Version:
XRechnung 1.0+
XML Implementation
/Invoice/cbc:DocumentCurrencyCode/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCodeValidation Rules
BR-2
BR-2
BR-CL-04
BR-CL-04
Why the standard cares about this field
Business Context
The currency code determines the monetary unit for all amounts in the invoice. EUR is most common in German business context. When VAT accounting currency differs, specific rules apply.
Legal Requirement
Mandatory according to EN 16931-1. Must use valid ISO 4217 codes. German businesses typically use EUR but can invoice in other currencies.
FAQ
Can I use currencies other than EUR for German invoices?
Yes, you can invoice in any ISO 4217 currency. However, for VAT reporting to German authorities, amounts may need to be converted to EUR.
What happens when invoice currency differs from VAT accounting currency?
When BT-6 (VAT accounting currency) is specified and differs from BT-5, VAT amounts (BT-110, BT-112) must be provided in the VAT accounting currency.