# BT-91 Debited account identifier

Identifier of the account that will be debited in a direct debit payment.

## Quick answer

Identifier of the account that will be debited in a direct debit payment.

> **Delivery and payment**: Delivery dates, payment means, and the operational context around settlement.

## 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

## Related Fields

Use this only in direct debit scenarios where the payer account must be part of the structured invoice.

- [BT-89 Mandate reference identifier](/resources/xrechnung/bt-89-mandate-reference-identifier)
- [BT-90 Bank assigned creditor identifier](/resources/xrechnung/bt-90-bank-assigned-creditor-identifier)

## 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

### UBL 2.1 Syntax
```
/Invoice/cac:PaymentMeans/cac:PayerFinancialAccount/cbc:ID
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementPaymentMeans/ram:PayerPartyDebtorFinancialAccount/ram:IBANID
```

## Validation Rules

### BR-DE-31
Seller Electronic Address (BT-34) must be provided

## 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.

## 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)