# BT-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 ยท 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. - [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-6) - [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-6) ## 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 ## Related Fields 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. - [BT-5 Invoice Currency Code](/resources/xrechnung/bt-5-invoice-currency-code) - [BT-110 Invoice Total VAT Amount](/resources/xrechnung/bt-110-invoice-total-vat-amount) - [BT-111 Invoice total VAT amount in accounting currency](/resources/xrechnung/bt-111-invoice-total-vat-amount-in-accounting-currency) - [BT-112 Invoice Total Amount With VAT](/resources/xrechnung/bt-112-invoice-total-amount-with-vat) ## 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 ### UBL 2.1 Syntax ``` /Invoice/cbc:TaxCurrencyCode ``` ### CII (UN/CEFACT) Syntax ``` /CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:TaxCurrencyCode ``` ## Validation Rules ### BR-53 BR-53 ### BR-CL-05 BR-CL-05 ### PEPPOL-EN16931-R005 PEPPOL-EN16931-R005 ## 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. - [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 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. ## 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)