# XRechnung Field Guide A complete, easy-to-scan reference for XRechnung Business Terms (BT). ## XRechnung Field Guide Most visitors do not know BT numbers yet. Use the common entry points below or search by the business problem you are trying to solve. A complete, easy-to-scan reference for XRechnung Business Terms (BT). ## Germany 2025 readiness checks Use the field guide together with these rollout checks before you decide which BT fields need human review. ### Receive structured invoices (2025) Since 1 January 2025, German domestic B2B recipients need to be able to receive EN 16931 e-invoices. A simple PDF is no longer the structured invoice itself. ### Plan the sending deadline (2027/2028) Issuing obligations are phased: larger businesses start in 2027, with the broader domestic B2B obligation following in 2028. ### Choose the right format (Format) XRechnung and ZUGFeRD are common German paths. Confirm whether the recipient expects pure XML, a hybrid PDF/A-3 file, Peppol, or a portal upload. ### Keep review in the workflow (Review) Validate the structured output and review source-data edge cases before sending. Conversion helps, but low-quality inputs still need human checks. ## Common entry points - [BT-1 Invoice Number](/resources/xrechnung/bt-1-invoice-number) (Invoice basics): Start here when you need the invoice number. - [BT-10 Buyer Reference](/resources/xrechnung/bt-10-buyer-reference-leitweg-id) (Invoice basics): Important for German public-sector routing and buyer portals. - [BT-23 Business Process Type Identifier](/resources/xrechnung/bt-23-business-process-type-identifier) (Invoice basics): Needed when invoices must follow the correct business process profile. - [BT-24 Specification Identifier](/resources/xrechnung/bt-24-specification-identifier) (Invoice basics): Use this when you need the correct XRechnung specification identifier. - [BT-34 Seller Electronic Address](/resources/xrechnung/bt-34-seller-electronic-address) (Seller details): Seller electronic address for Peppol and structured routing. - [BT-49 Buyer Electronic Address](/resources/xrechnung/bt-49-buyer-electronic-address) (Buyer details): Buyer electronic address for delivery into the right receiving system. - [BT-118 VAT Category Code](/resources/xrechnung/bt-118-vat-category-code) (Taxes and totals): Most visitors looking for VAT code questions land here. - [BT-119 VAT Category Rate](/resources/xrechnung/bt-119-vat-category-rate) (Taxes and totals): Use together with BT-118 when you need the actual VAT rate. - [BT-131 Invoice line net amount](/resources/xrechnung/bt-131-invoice-line-net-amount) (Line items): Useful when you need to understand invoice line net amounts. ## Invoice basics - [BT-1 Invoice Number](/resources/xrechnung/bt-1-invoice-number) (MANDATORY): A unique identification of the Invoice. - [BT-2 Invoice Issue Date](/resources/xrechnung/bt-2-invoice-issue-date) (MANDATORY): The date when the Invoice was issued. - [BT-3 Invoice Type Code](/resources/xrechnung/bt-3-invoice-type-code) (MANDATORY): A code specifying the functional type of the Invoice (UNTDID 1001). - [BT-5 Invoice Currency Code](/resources/xrechnung/bt-5-invoice-currency-code) (MANDATORY): 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. - [BT-6 VAT accounting currency code](/resources/xrechnung/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. - [BT-7 Value Added Tax Point Date](/resources/xrechnung/bt-7-vat-point-date): The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive. - [BT-8 VAT point date code](/resources/xrechnung/bt-8-vat-point-date-code): Code that explains how the VAT point date was determined. - [BT-10 Buyer Reference](/resources/xrechnung/bt-10-buyer-reference-leitweg-id) (MANDATORY): A routing identifier assigned by the buyer for internal routing purposes - [BT-11 Project Reference](/resources/xrechnung/bt-11-project-reference): An identifier for a project, contract, or framework agreement that this invoice relates to. - [BT-12 Contract reference](/resources/xrechnung/bt-12-contract-reference): Reference to the contract that governs the invoiced delivery or service. - [BT-14 Sales order reference](/resources/xrechnung/bt-14-sales-order-reference): Reference to the seller-side sales order behind the invoice. - [BT-15 Receiving advice reference](/resources/xrechnung/bt-15-receiving-advice-reference): Reference to the receiving advice issued by the buyer or receiving location. - [BT-16 Despatch advice reference](/resources/xrechnung/bt-16-despatch-advice-reference): Reference to the despatch advice that announced the shipment before invoicing. - [BT-17 Tender or lot reference](/resources/xrechnung/bt-17-tender-or-lot-reference): Reference to the tender, lot, or procurement package connected to the invoice. - [BT-18 Invoiced object identifier](/resources/xrechnung/bt-18-invoiced-object-identifier): Identifier of the project, asset, case, or other business object the invoice belongs to. - [BT-19 Buyer accounting reference](/resources/xrechnung/bt-19-buyer-accounting-reference): Reference the buyer uses internally to book or approve the invoice. - [BT-21 Invoice note subject code](/resources/xrechnung/bt-21-invoice-note-subject-code): Code that classifies the subject of an invoice note. - [BT-22 Invoice Note](/resources/xrechnung/bt-22-invoice-note): Free text note at invoice level containing supplementary information that cannot be expressed in structured fields. - [BT-23 Business Process Type Identifier](/resources/xrechnung/bt-23-business-process-type-identifier) (MANDATORY): Identifies the business process that this invoice is part of, enabling proper handling and routing of electronic invoices - [BT-24 Specification Identifier](/resources/xrechnung/bt-24-specification-identifier) (MANDATORY): An identification of the specification containing the total set of rules regarding semantic content, cardinalities and business rules to which the data contained in the instance document conforms. - [BT-25 Preceding invoice reference](/resources/xrechnung/bt-25-preceding-invoice-reference): Reference to an earlier invoice that this invoice corrects, supplements, or continues. - [BT-26 Preceding invoice issue date](/resources/xrechnung/bt-26-preceding-invoice-issue-date): Issue date of the preceding invoice referenced in BT-25. ## Delivery and payment - [BT-9 Payment Due Date](/resources/xrechnung/bt-9-payment-due-date): The date when the payment is due. - [BT-13 Purchase Order Reference](/resources/xrechnung/bt-13-purchase-order-reference): An identifier issued by the buyer for a referenced purchase order. - [BT-20 Payment Terms](/resources/xrechnung/bt-20-payment-terms): Textual description of the payment terms and conditions. - [BT-59 Payee name](/resources/xrechnung/bt-59-payee-name): Name of the party that should receive the payment if it is not the seller. - [BT-60 Payee identifier](/resources/xrechnung/bt-60-payee-identifier): General identifier of the payee, for example a network or registry identifier. - [BT-61 Payee legal registration identifier](/resources/xrechnung/bt-61-payee-legal-registration-identifier): Legal registration identifier of the payee, such as a register number. - [BT-70 Deliver to party name](/resources/xrechnung/bt-70-deliver-to-party-name): Name of the party that physically receives the goods or services. - [BT-71 Deliver to location identifier](/resources/xrechnung/bt-71-deliver-to-location-identifier): Identifier of the delivery location, for example a warehouse, branch, or internal receiving code. - [BT-72 Actual delivery date](/resources/xrechnung/bt-72-actual-delivery-date): Date on which the goods were delivered or the service was actually performed. - [BT-73 Invoicing period start date](/resources/xrechnung/bt-73-invoicing-period-start-date): Start date of the period to which the invoice applies. - [BT-74 Invoicing period end date](/resources/xrechnung/bt-74-invoicing-period-end-date): End date of the period to which the invoice applies. - [BT-75 Deliver to address line 1](/resources/xrechnung/bt-75-deliver-to-address-line-1): Primary street line of the address where the goods or services are delivered. - [BT-76 Deliver to address line 2](/resources/xrechnung/bt-76-deliver-to-address-line-2): Additional address information for the delivery location. - [BT-77 Deliver to city](/resources/xrechnung/bt-77-deliver-to-city): City of the delivery address. - [BT-78 Deliver to post code](/resources/xrechnung/bt-78-deliver-to-post-code): Postal code of the delivery address. - [BT-79 Deliver to country subdivision](/resources/xrechnung/bt-79-deliver-to-country-subdivision): State, province, or regional subdivision of the delivery address. - [BT-80 Deliver to country code](/resources/xrechnung/bt-80-deliver-to-country-code): Country code of the delivery address in ISO 3166-1 alpha-2 format. - [BT-81 Payment means type code](/resources/xrechnung/bt-81-payment-means-type-code): The means, expressed as code, for how a payment is expected to be or has been settled. - [BT-82 Payment means text](/resources/xrechnung/bt-82-payment-means-text): Free-text explanation of the payment means when the code alone is not descriptive enough. - [BT-83 Remittance information](/resources/xrechnung/bt-83-remittance-information): Reference the buyer should quote when making the payment. - [BT-84 Payment account identifier](/resources/xrechnung/bt-84-payment-account-identifier): A unique identifier of the financial payment account, at a payment service provider, to which payment should be made. - [BT-85 Payment account name](/resources/xrechnung/bt-85-payment-account-name): Name of the bank account holder or payment account. - [BT-86 Payment service provider identifier](/resources/xrechnung/bt-86-payment-service-provider-identifier): Identifier of the bank or payment service provider, for example BIC. - [BT-87 Payment card primary account number](/resources/xrechnung/bt-87-payment-card-primary-account-number): Masked primary account number of the payment card when card payment details are referenced. - [BT-88 Payment card holder name](/resources/xrechnung/bt-88-payment-card-holder-name): Name of the payment card holder when card payment details are used. - [BT-89 Mandate reference identifier](/resources/xrechnung/bt-89-mandate-reference-identifier): Mandate reference for direct debit payments. - [BT-90 Bank assigned creditor identifier](/resources/xrechnung/bt-90-bank-assigned-creditor-identifier): Creditor identifier used for direct debit collection. - [BT-91 Debited account identifier](/resources/xrechnung/bt-91-debited-account-identifier): Identifier of the account that will be debited in a direct debit payment. ## Seller details - [BT-27 Seller Name](/resources/xrechnung/bt-27-seller-name) (MANDATORY): The full formal name by which the seller is registered in the national registry of legal entities or as a taxable person or otherwise trades as a person or persons - [BT-28 Seller trading name](/resources/xrechnung/bt-28-seller-trading-name): Trading or brand name of the seller when it differs from the legal seller name. - [BT-29 Seller identifier](/resources/xrechnung/bt-29-seller-identifier): General identifier of the seller, for example a registry number or network identifier. - [BT-30 Seller legal registration identifier](/resources/xrechnung/bt-30-seller-legal-registration-identifier): Legal registration identifier of the seller, such as a commercial register number. - [BT-31 Seller VAT Identifier](/resources/xrechnung/bt-31-seller-vat-identifier): The seller's VAT identifier (also known as VAT registration number). - [BT-32 Seller tax registration identifier](/resources/xrechnung/bt-32-seller-tax-registration-identifier): Tax registration identifier of the seller used in domestic tax processes. - [BT-33 Seller additional legal information](/resources/xrechnung/bt-33-seller-additional-legal-information): Additional legal information about the seller that should appear on the invoice. - [BT-34 Seller Electronic Address](/resources/xrechnung/bt-34-seller-electronic-address) (MANDATORY): Electronic address of the seller for routing and delivery of electronic documents within the PEPPOL network - [BT-35 Seller Address Line 1](/resources/xrechnung/bt-35-seller-address-line-1) (MANDATORY): The main address line identifying the seller's postal address. - [BT-36 Seller address line 2](/resources/xrechnung/bt-36-seller-address-line-2): Additional seller address information such as building, floor, or department. - [BT-37 Seller City](/resources/xrechnung/bt-37-seller-city) (MANDATORY): The common name of the city, town or village where the seller's address is located - [BT-38 Seller Post Code](/resources/xrechnung/bt-38-seller-post-code) (MANDATORY): The postal code of the area where the seller's address is located. - [BT-39 Seller country subdivision](/resources/xrechnung/bt-39-seller-country-subdivision): State, province, or regional subdivision of the seller address. - [BT-40 Seller Country Code](/resources/xrechnung/bt-40-seller-country-code) (MANDATORY): A code that identifies the country where the seller's address is located. - [BT-41 Seller contact point](/resources/xrechnung/bt-41-seller-contact-point): Name of the contact person or department on the seller side. - [BT-42 Seller contact telephone number](/resources/xrechnung/bt-42-seller-contact-telephone-number): Telephone number for the seller contact point. - [BT-43 Seller contact email address](/resources/xrechnung/bt-43-seller-contact-email-address): Email address for the seller contact point. - [BT-62 Seller tax representative name](/resources/xrechnung/bt-62-seller-tax-representative-name): Name of the seller tax representative. - [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier) (MANDATORY): VAT identifier of the seller tax representative. - [BT-64 Tax representative address line 1](/resources/xrechnung/bt-64-tax-representative-address-line-1): Primary street and house-number line of the seller tax representative. - [BT-65 Tax representative address line 2](/resources/xrechnung/bt-65-tax-representative-address-line-2): Additional address information for the seller tax representative, for example building, floor, or department. - [BT-66 Tax representative city](/resources/xrechnung/bt-66-tax-representative-city): City of the seller tax representative postal address. - [BT-67 Tax representative post code](/resources/xrechnung/bt-67-tax-representative-post-code): Postal code of the seller tax representative address. - [BT-68 Tax representative country subdivision](/resources/xrechnung/bt-68-tax-representative-country-subdivision): State, province, or other regional subdivision of the seller tax representative address. - [BT-69 Tax representative country code](/resources/xrechnung/bt-69-tax-representative-country-code) (MANDATORY): Country code of the seller tax representative address in ISO 3166-1 alpha-2 format. ## Buyer details - [BT-44 Buyer Name](/resources/xrechnung/bt-44-buyer-name) (MANDATORY): The full formal name by which the buyer is registered in the national registry of legal entities or as a taxable person or otherwise trades as a person or persons - [BT-45 Buyer trading name](/resources/xrechnung/bt-45-buyer-trading-name): Trading or brand name of the buyer when it differs from the legal buyer name. - [BT-46 Buyer identifier](/resources/xrechnung/bt-46-buyer-identifier): General identifier of the buyer, for example a customer ID, network ID, or routing ID. - [BT-47 Buyer legal registration identifier](/resources/xrechnung/bt-47-buyer-legal-registration-identifier): Legal registration identifier of the buyer, such as a commercial register number. - [BT-48 Buyer VAT Identifier](/resources/xrechnung/bt-48-buyer-vat-identifier): The buyer's VAT identifier (also known as VAT registration number). - [BT-49 Buyer Electronic Address](/resources/xrechnung/bt-49-buyer-electronic-address) (MANDATORY): Electronic address of the buyer for routing and delivery of electronic documents within the PEPPOL network - [BT-50 Buyer Address Line 1](/resources/xrechnung/bt-50-buyer-address-line-1) (MANDATORY): The main address line identifying the buyer's postal address. - [BT-51 Buyer address line 2](/resources/xrechnung/bt-51-buyer-address-line-2): Additional address information for the buyer, such as building, floor, or department. - [BT-52 Buyer City](/resources/xrechnung/bt-52-buyer-city) (MANDATORY): The common name of the city, town or village where the buyer's address is located - [BT-53 Buyer Post Code](/resources/xrechnung/bt-53-buyer-post-code) (MANDATORY): The postal code of the area where the buyer's address is located. - [BT-54 Buyer country subdivision](/resources/xrechnung/bt-54-buyer-country-subdivision): State, province, or regional subdivision of the buyer address. - [BT-55 Buyer Country Code](/resources/xrechnung/bt-55-buyer-country-code) (MANDATORY): A code that identifies the country where the buyer's address is located. - [BT-56 Buyer contact point](/resources/xrechnung/bt-56-buyer-contact-point): Contact person or department on the buyer side. - [BT-57 Buyer contact telephone number](/resources/xrechnung/bt-57-buyer-contact-telephone-number): Telephone number for the buyer contact point. - [BT-58 Buyer contact email address](/resources/xrechnung/bt-58-buyer-contact-email-address): Email address for the buyer contact point. ## Discounts and charges - [BT-92 Document level allowance amount](/resources/xrechnung/bt-92-document-level-allowance-amount) (MANDATORY): The amount of a document-level allowance. - [BT-93 Document level allowance base amount](/resources/xrechnung/bt-93-document-level-allowance-base-amount): The base amount used with the allowance percentage to calculate the allowance amount. - [BT-94 Document level allowance percentage](/resources/xrechnung/bt-94-document-level-allowance-percentage): The percentage used with the allowance base amount to calculate the allowance amount. - [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code) (MANDATORY): VAT category code for the document-level allowance. - [BT-96 Document level allowance VAT rate](/resources/xrechnung/bt-96-document-level-allowance-vat-rate): VAT rate for the document-level allowance. - [BT-97 Document level allowance reason](/resources/xrechnung/bt-97-document-level-allowance-reason): Text reason for the document-level allowance. - [BT-98 Document level allowance reason code](/resources/xrechnung/bt-98-document-level-allowance-reason-code): Coded reason for the document-level allowance. - [BT-99 Document level charge amount](/resources/xrechnung/bt-99-document-level-charge-amount) (MANDATORY): The amount of a document-level charge. - [BT-100 Document level charge base amount](/resources/xrechnung/bt-100-document-level-charge-base-amount): The base amount used with the charge percentage to calculate the charge amount. - [BT-101 Document level charge percentage](/resources/xrechnung/bt-101-document-level-charge-percentage): The percentage used with the charge base amount to calculate the charge amount. - [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code) (MANDATORY): VAT category code for the document-level charge. - [BT-103 Document level charge VAT rate](/resources/xrechnung/bt-103-document-level-charge-vat-rate): VAT rate for the document-level charge. - [BT-104 Document level charge reason](/resources/xrechnung/bt-104-document-level-charge-reason): Text reason for the document-level charge. - [BT-105 Document level charge reason code](/resources/xrechnung/bt-105-document-level-charge-reason-code): Coded reason for the document-level charge. ## Taxes and totals - [BT-106 Sum of Invoice Line Net Amount](/resources/xrechnung/bt-106-sum-of-invoice-line-net-amount) (MANDATORY): Sum of all Invoice line net amounts in the Invoice. - [BT-107 Sum of allowances on document level](/resources/xrechnung/bt-107-sum-of-allowances-on-document-level): Total of all document-level allowances applied to the invoice. - [BT-108 Sum of charges on document level](/resources/xrechnung/bt-108-sum-of-charges-on-document-level): Total of all document-level charges applied to the invoice. - [BT-109 Invoice Total Amount Without VAT](/resources/xrechnung/bt-109-invoice-total-amount-without-vat) (MANDATORY): The total amount of the Invoice without VAT. - [BT-110 Invoice Total VAT Amount](/resources/xrechnung/bt-110-invoice-total-vat-amount): The total VAT amount for the entire invoice. - [BT-111 Invoice total VAT amount in accounting currency](/resources/xrechnung/bt-111-invoice-total-vat-amount-in-accounting-currency): Total VAT amount expressed in the VAT accounting currency instead of the invoice currency. - [BT-112 Invoice Total Amount With VAT](/resources/xrechnung/bt-112-invoice-total-amount-with-vat) (MANDATORY): The total amount of the Invoice with VAT. - [BT-113 Paid Amount](/resources/xrechnung/bt-113-paid-amount): The sum of amounts which have been paid in advance for goods and services covered by the Invoice. - [BT-114 Rounding Amount](/resources/xrechnung/bt-114-rounding-amount): The amount to be added to the invoice to round the amount to be paid. - [BT-115 Amount Due for Payment](/resources/xrechnung/bt-115-amount-due-for-payment) (MANDATORY): The outstanding amount that is requested to be paid. - [BT-116 VAT Category Taxable Amount](/resources/xrechnung/bt-116-vat-category-taxable-amount) (MANDATORY): Sum of all taxable amounts subject to a specific VAT category code and VAT category rate. - [BT-117 VAT Category Tax Amount](/resources/xrechnung/bt-117-vat-category-tax-amount) (MANDATORY): The VAT amount for a specific VAT category. - [BT-118 VAT Category Code](/resources/xrechnung/bt-118-vat-category-code) (MANDATORY): For most German invoices with 19% or 7% VAT, BT-118 is simply "S". The percentage itself does not live in BT-118. You put the actual rate in BT-119. - [BT-119 VAT Category Rate](/resources/xrechnung/bt-119-vat-category-rate): The VAT rate, represented as percentage applicable to the VAT category. - [BT-120 VAT Exemption Reason Text](/resources/xrechnung/bt-120-vat-exemption-reason-text): A textual explanation of why a VAT breakdown is exempt, zero-rated, outside scope, intra-community, or reverse charge. - [BT-121 VAT Exemption Reason Code](/resources/xrechnung/bt-121-vat-exemption-reason-code): A coded reason for a VAT exemption or special VAT treatment, using the allowed VAT exemption reason code list. - [BT-122 Supporting Document Reference](/resources/xrechnung/bt-122-supporting-document-reference) (MANDATORY): An identifier for a supporting document referenced from the invoice. - [BT-123 Supporting Document Description](/resources/xrechnung/bt-123-supporting-document-description): A short text describing the supporting document. - [BT-124 External Document Location](/resources/xrechnung/bt-124-external-document-location): A URI where the supporting document can be accessed externally. - [BT-125 Attached Document](/resources/xrechnung/bt-125-attached-document): The binary content of a supporting document embedded directly in the invoice. ## Line items - [BT-126 Invoice line identifier](/resources/xrechnung/bt-126-invoice-line-identifier) (MANDATORY): A unique identifier for the individual line item within the invoice. - [BT-127 Invoice line note](/resources/xrechnung/bt-127-invoice-line-note): Free text note at line level containing supplementary information for the line item. - [BT-128 Invoice line object identifier](/resources/xrechnung/bt-128-invoice-line-object-identifier): An identifier for an object on which the invoice line is based, such as an order line, despatch advice line, or tender line. - [BT-129 Invoice line quantity](/resources/xrechnung/bt-129-invoice-line-quantity) (MANDATORY): The quantity of items (goods or services) in the invoice line. - [BT-130 Invoice line quantity unit of measure code](/resources/xrechnung/bt-130-invoice-line-quantity-unit-of-measure-code): The unit of measure applicable to the quantity in the invoice line. - [BT-131 Invoice line net amount](/resources/xrechnung/bt-131-invoice-line-net-amount) (MANDATORY): The total amount of the invoice line after applying any item-level allowances or charges, but excluding VAT. - [BT-132 Referenced purchase order line identifier](/resources/xrechnung/bt-132-referenced-purchase-order-line-identifier): An identifier for a referenced line within a purchase order. - [BT-133 Invoice line buyer accounting reference](/resources/xrechnung/bt-133-invoice-line-buyer-accounting-reference): A textual value that specifies where to book the relevant data into the buyer's financial accounts. - [BT-134 Invoice line period start date](/resources/xrechnung/bt-134-invoice-line-period-start-date): The date when the period for the invoice line starts. - [BT-135 Invoice line period end date](/resources/xrechnung/bt-135-invoice-line-period-end-date): The date when the period for the invoice line ends. - [BT-136 Invoice Line Allowance Amount](/resources/xrechnung/bt-136-invoice-line-allowance-amount): An allowance amount applied at invoice line level. - [BT-137 Invoice Line Allowance Base Amount](/resources/xrechnung/bt-137-invoice-line-allowance-base-amount): The base amount used to calculate a percentage allowance at line level. - [BT-138 Invoice Line Allowance Percentage](/resources/xrechnung/bt-138-invoice-line-allowance-percentage): The percentage used to calculate an invoice line allowance. - [BT-139 Invoice Line Allowance Reason](/resources/xrechnung/bt-139-invoice-line-allowance-reason): Free-text reason for an invoice line allowance. - [BT-140 Invoice Line Allowance Reason Code](/resources/xrechnung/bt-140-invoice-line-allowance-reason-code): Coded reason for an invoice line allowance. - [BT-141 Invoice Line Charge Amount](/resources/xrechnung/bt-141-invoice-line-charge-amount): A charge amount applied at invoice line level. - [BT-142 Invoice Line Charge Base Amount](/resources/xrechnung/bt-142-invoice-line-charge-base-amount): The base amount used to calculate a percentage charge at line level. - [BT-143 Invoice Line Charge Percentage](/resources/xrechnung/bt-143-invoice-line-charge-percentage): The percentage used to calculate an invoice line charge. - [BT-144 Invoice Line Charge Reason](/resources/xrechnung/bt-144-invoice-line-charge-reason): Free-text reason for an invoice line charge. - [BT-145 Invoice Line Charge Reason Code](/resources/xrechnung/bt-145-invoice-line-charge-reason-code): Coded reason for an invoice line charge. - [BT-146 Item Net Price](/resources/xrechnung/bt-146-item-net-price) (MANDATORY): The net price of one item unit, excluding VAT and after price-level discounts. - [BT-147 Item Price Discount](/resources/xrechnung/bt-147-item-price-discount): A price-level discount subtracted from the gross item price. - [BT-148 Item Gross Price](/resources/xrechnung/bt-148-item-gross-price): The item price before subtracting a price-level discount. - [BT-149 Item Price Base Quantity](/resources/xrechnung/bt-149-item-price-base-quantity): The quantity on which the item net price is based. - [BT-150 Item Price Base Quantity Unit Code](/resources/xrechnung/bt-150-item-price-base-quantity-unit-code): The unit code for the item price base quantity. - [BT-151 Invoice Line VAT Category Code](/resources/xrechnung/bt-151-invoice-line-vat-category-code) (MANDATORY): The VAT category code for the invoice line. - [BT-152 Invoice Line VAT Category Rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate): The VAT rate for the invoice line VAT category. - [BT-153 Invoice Line Item Name](/resources/xrechnung/bt-153-invoice-line-item-name) (MANDATORY): The name of the item, goods, or service on the invoice line. - [BT-154 Invoice Line Item Description](/resources/xrechnung/bt-154-invoice-line-item-description): Additional description of the item on the invoice line. - [BT-155 Invoice Line Item Seller Identifier](/resources/xrechnung/bt-155-invoice-line-item-sellers-identifier): An identifier assigned by the seller to the item. - [BT-156 Buyer Item Identifier](/resources/xrechnung/bt-156-buyer-item-identifier): An identifier assigned by the buyer to the item. - [BT-157 Item Standard Identifier](/resources/xrechnung/bt-157-item-standard-identifier): A standard identifier for the item, such as a GTIN. - [BT-158 Item Standard Identifier Scheme](/resources/xrechnung/bt-158-item-standard-identifier-scheme): The scheme identifier for the item standard identifier. - [BT-159 Item Classification Identifier](/resources/xrechnung/bt-159-item-classification-identifier): A classification code for the item. - [BT-160 Item Classification Identifier Scheme](/resources/xrechnung/bt-160-item-classification-identifier-scheme): The scheme used for the item classification identifier. - [BT-161 Item Country of Origin](/resources/xrechnung/bt-161-item-country-of-origin): The country of origin for the item. - [BT-162 Item Attribute Name](/resources/xrechnung/bt-162-item-attribute-name): The name of an additional item attribute. - [BT-163 Item Attribute Value](/resources/xrechnung/bt-163-item-attribute-value): The value of an additional item attribute.