Reference
Markdown exportBT-6 VAT accounting currency code
The currency used for VAT accounting and reporting purposes that is accepted or required in the country of the seller. It shall be used in combination with the Total VAT amount in accounting currency (BT-111) when the VAT accounting currency differs from the invoice currency. Must comply with ISO 4217 currency codes.
BT-6 (VAT accounting currency code) is the ISO 4217 currency in which the supplier reports VAT to the tax authority when it differs from BT-5. Optional under EN 16931, it is used in cross-currency reporting where local tax filings require a national currency. Example: EUR.
BT-6 · EN 16931 / XRechnung 3.x
BT Reference Card
Key EN 16931 and XRechnung facts for this business term.
- BT code
BT-6- Name
- VAT accounting currency code
- Cardinality
- Optional (O)
- Business group
- Document
- Data type
- Code
- Example value
EUR
Quick answer
The currency used for VAT accounting and reporting purposes that is accepted or required in the country of the seller. It shall be used in combination with the Total VAT amount in accounting currency (BT-111) when the VAT accounting currency differs from the invoice currency. Must comply with ISO 4217 currency codes.
Invoice basics
Core document identifiers, dates, process identifiers, and high-level invoice context.
Quick actions
In plain language
The currency used for VAT accounting and reporting purposes that is accepted or required in the country of the seller. It shall be used in combination with the Total VAT amount in accounting currency (BT-111) when the VAT accounting currency differs from the invoice currency. Must comply with ISO 4217 currency codes.
The currency used for VAT accounting and reporting purposes that is accepted or required in the country of the seller. It shall be used in combination with the Total VAT amount in accounting currency (BT-111) when the VAT accounting currency differs from the invoice currency. Must comply with ISO 4217 currency codes.
Used when the seller's VAT accounting currency differs from the invoice currency. Essential for proper VAT reporting in multi-currency scenarios, particularly when German businesses invoice in foreign currencies but must report VAT to authorities in EUR.
What you usually enter here
ISO 4217 three-letter currency code
Typical valid values include: EUR, USD, GBP, CHF
Optional according to EN 16931-1. When provided, it must differ from BT-5 (Invoice currency) and be accompanied by BT-111 (Total VAT amount in accounting currency). Must use valid ISO 4217 alpha-3 codes per BR-CL-05.
What goes wrong often
Avoid values like: eur, 978, Euro, EURO
Relevant rule codes: BR-53, BR-CL-05, PEPPOL-EN16931-R005
Examples in context
Used when the seller's VAT accounting currency differs from the invoice currency. Essential for proper VAT reporting in multi-currency scenarios, particularly when German businesses invoice in foreign currencies but must report VAT to authorities in EUR.
Optional according to EN 16931-1. When provided, it must differ from BT-5 (Invoice currency) and be accompanied by BT-111 (Total VAT amount in accounting currency). Must use valid ISO 4217 alpha-3 codes per BR-CL-05.
Valid Examples
- EUR
- USD
- GBP
- CHF
- JPY
- CAD
Invalid Examples
- eur
- 978
- Euro
- EURO
- eu
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-6
Data Type:
code
Cardinality:
0..1
Requirement:
Optional
Max Length:
3 characters
XML Implementation
/Invoice/cbc:TaxCurrencyCode/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:TaxCurrencyCodeValidation Rules
BR-53
BR-53
BR-CL-05
BR-CL-05
PEPPOL-EN16931-R005
PEPPOL-EN16931-R005
Next step
Check whether your XRechnung sets BT-6 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-CL-05, BR-53. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.
Free, no account needed. XML file up to 2 MB.
Why the standard cares about this field
Business Context
Used when the seller's VAT accounting currency differs from the invoice currency. Essential for proper VAT reporting in multi-currency scenarios, particularly when German businesses invoice in foreign currencies but must report VAT to authorities in EUR.
Legal Requirement
Optional according to EN 16931-1. When provided, it must differ from BT-5 (Invoice currency) and be accompanied by BT-111 (Total VAT amount in accounting currency). Must use valid ISO 4217 alpha-3 codes per BR-CL-05.
FAQ
When should I use the VAT accounting currency code?
Use BT-6 when your VAT accounting currency differs from the invoice currency (BT-5). For example, if you invoice in USD but report VAT in EUR to German authorities.
Can BT-6 be the same as BT-5?
No, according to PEPPOL-EN16931-R005, the VAT accounting currency code must be different from the invoice currency code when provided.
What happens if I provide BT-6?
When BT-6 is provided, you must also provide BT-111 (Total VAT amount in accounting currency) according to business rule BR-53.
Is BT-6 mandatory for German invoices?
No, BT-6 is optional. It's only used when the VAT accounting currency differs from the invoice currency, which is uncommon for domestic German transactions typically conducted in EUR.