# BT-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

- EUR
- USD
- GBP
- CHF
- JPY
- CAD
- AUD
- SEK
- NOK
- DKK

## Invalid Examples

- Euro
- Dollar
- Pound
- 978
- eu
- EURO

## Related Fields

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.

- [BT-6 VAT accounting currency code](/resources/xrechnung/bt-6-vat-accounting-currency-code)
- [BT-109 Invoice Total Amount Without VAT](/resources/xrechnung/bt-109-invoice-total-amount-without-vat)
- [BT-110 Invoice Total VAT Amount](/resources/xrechnung/bt-110-invoice-total-vat-amount)
- [BT-112 Invoice Total Amount With VAT](/resources/xrechnung/bt-112-invoice-total-amount-with-vat)
- [BT-115 Amount Due for Payment](/resources/xrechnung/bt-115-amount-due-for-payment)

## 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

### UBL 2.1 Syntax
```
/Invoice/cbc:DocumentCurrencyCode
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCode
```

## Validation 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.

## 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)