Reference
Markdown exportBT-91 Debited account identifier
Identifier of the account that will be debited in a direct debit payment.
Quick answer
Delivery and payment
Delivery dates, payment means, and the operational context around settlement.
Quick actions
In plain language
Identifier of the account that will be debited in a direct debit payment.
Identifier of the account that will be debited in a direct debit payment.
Use this only in direct debit scenarios where the payer account must be part of the structured invoice.
What you usually enter here
Debtor account identifier, usually IBAN
Typical valid values include: DE44500105175407324931
Required by BR-DE-31 when direct debit group BG-19 is present. BR-DE-20 recommends a valid IBAN for SEPA code 59.
What goes wrong often
Avoid values like: 12345
Relevant rule codes: BR-DE-31
Examples in context
Use this only in direct debit scenarios where the payer account must be part of the structured invoice.
Required by BR-DE-31 when direct debit group BG-19 is present. BR-DE-20 recommends a valid IBAN for SEPA code 59.
Valid Examples
- DE44500105175407324931
Invalid Examples
- 12345
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-91
Data Type:
identifier
Cardinality:
0..1
Requirement:
Optional
Max Length:
35 characters
Since Version:
Conditional
XML Implementation
/Invoice/cac:PaymentMeans/cac:PayerFinancialAccount/cbc:ID/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementPaymentMeans/ram:PayerPartyDebtorFinancialAccount/ram:IBANIDValidation Rules
BR-DE-31
Debited account identifier (BT-91) is required when direct debit is used
Next step
Check whether your XRechnung sets BT-91 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-DE-31. 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
Use this only in direct debit scenarios where the payer account must be part of the structured invoice.
Legal Requirement
Required by BR-DE-31 when direct debit group BG-19 is present. BR-DE-20 recommends a valid IBAN for SEPA code 59.