EN16931 Business Terms
Complete reference for all 30 business groups and 161 business terms in the EN16931 European e-invoicing standard, with UBL XML paths and related Peppol validation rules.
What are EN16931 business terms?
EN16931 is the European standard for the semantic data model of electronic invoices. It defines business groups (BG), logical containers like "Seller" or "VAT breakdown", and business terms (BT), individual data fields like "Invoice number" or "VAT rate". Each term has a standardised ID (e.g. BT-31 for seller VAT identifier), a description, cardinality rules, and a mapping to the UBL XML element path used in Peppol BIS Billing 3.0.
Document-level (BG-1 to BG-4)
Core invoice metadata: identifiers, dates, currency, process control, notes, and the invoicing period.
Top-level mandatory fields that identify the invoice: number, issue date, type code, currency, and optional fields like due date, buyer reference, and tax point date code.
UBL path: /Invoice
Related rules: BR-01, BR-02, BR-03, BR-04, BR-05
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-1 | Invoice number A unique identifier for the invoice, assigned by the seller. Sequential numbering is required by most tax authorities.
Rules: BR-02 | cbc:ID | 1..1 | Identifier |
| BT-2 | Invoice issue date The date on which the invoice was issued. Determines VAT reporting period and payment due date calculation.
Rules: BR-03 | cbc:IssueDate | 1..1 | Date |
| BT-3 | Invoice type code A code specifying the functional type of the invoice. Common values: 380 (commercial invoice), 381 (credit note), 384 (corrected invoice), 389 (self-billed invoice).
Rules: BR-04 | cbc:InvoiceTypeCode | 1..1 | Code |
| BT-5 | Invoice currency code The currency in which all invoice amounts are expressed, using ISO 4217 three-letter codes (e.g. EUR, USD, SEK, GBP).
Rules: BR-05 | cbc:DocumentCurrencyCode | 1..1 | Code |
| BT-6 | VAT accounting currency code The currency used for VAT accounting and reporting when different from the invoice currency. Required in some Member States.
| cbc:TaxCurrencyCode | 0..1 | Code |
| BT-7 | Value added tax point date The date when VAT becomes accountable for the seller and the buyer. If not stated, the issue date is used as the tax point date.
| cbc:TaxPointDate | 0..1 | Date |
| BT-8 | Value added tax point date code A code indicating when VAT becomes accountable, referencing either the invoice date, delivery date, or payment date.
| cac:InvoicePeriod/cbc:DescriptionCode | 0..1 | Code |
| BT-9 | Payment due date The date by which the buyer should pay. May be calculated from payment terms if not explicitly stated.
| cbc:DueDate | 0..1 | Date |
| BT-10 | Buyer reference An identifier assigned by the buyer for internal routing purposes (e.g. cost centre, project code). Required by Peppol BIS 3.0.
Rules: PEPPOL-EN16931-R003 | cbc:BuyerReference | 0..1 | Text |
| BT-11 | Project reference An identifier for the project to which the invoice relates.
| cac:ProjectReference/cbc:ID | 0..1 | Identifier |
| BT-12 | Contract reference An identifier for the contract to which the invoice relates.
| cac:ContractDocumentReference/cbc:ID | 0..1 | Identifier |
| BT-13 | Purchase order reference An identifier for the purchase order that triggered the invoice. Buyers use this for three-way matching.
| cac:OrderReference/cbc:ID | 0..1 | Identifier |
| BT-14 | Sales order reference An identifier for the sales order issued by the seller, referenced in the invoice.
| cac:OrderReference/cbc:SalesOrderID | 0..1 | Identifier |
| BT-15 | Receiving advice reference An identifier for the receiving advice issued by the buyer.
| cac:ReceiptDocumentReference/cbc:ID | 0..1 | Identifier |
| BT-16 | Despatch advice reference An identifier for the despatch advice (delivery note) issued by the seller.
| cac:DespatchDocumentReference/cbc:ID | 0..1 | Identifier |
| BT-17 | Tender or lot reference An identifier for the tender or lot to which the invoice relates, used in public procurement.
| cac:OriginatorDocumentReference/cbc:ID | 0..1 | Identifier |
| BT-18 | Invoiced object identifier An identifier for the object on which the invoice is based (e.g. a subscription number, meter point, or vehicle).
| cac:AdditionalDocumentReference/cbc:ID | 0..1 | Identifier |
| BT-19 | Buyer accounting reference A text value used by the buyer for internal accounting or bookkeeping (e.g. a cost centre or GL account code).
| cbc:AccountingCost | 0..1 | Text |
| BT-20 | Payment terms A text description of the payment terms (e.g. '30 days net', '2% discount if paid within 10 days').
| cac:PaymentTerms/cbc:Note | 0..1 | Text |
Identifies the business process and specification to which the invoice conforms. Essential for automated routing and validation.
UBL path: /Invoice
Related rules: BR-01
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-23 | Business process type Identifies the business process context. For Peppol BIS 3.0, this is always 'urn:fdc:peppol.eu:2017:poacc:billing:01:1.0'.
| cbc:ProfileID | 1..1 | Identifier |
| BT-24 | Specification identifier Identifies the specification that the invoice conforms to. For Peppol BIS Billing 3.0: 'urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0'.
Rules: BR-01 | cbc:CustomizationID | 1..1 | Identifier |
A reference to a previously issued invoice that is being corrected or credited. Required for credit notes and corrective invoices.
UBL path: cac:BillingReference/cac:InvoiceDocumentReference
Related rules: BR-55
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-25 | Preceding invoice number The identification of the invoice that was previously issued and is being corrected or credited.
Rules: BR-55 | cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID | 1..1 | Identifier |
| BT-26 | Preceding invoice issue date The issue date of the preceding invoice, helping uniquely identify it when numbers might not be unique across sellers.
| cac:BillingReference/cac:InvoiceDocumentReference/cbc:IssueDate | 0..1 | Date |
Free-text notes on the invoice. Can include general comments, regulatory text, or explanations. Multiple notes are allowed.
UBL path: cbc:Note
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-21 | Invoice note subject code A subject code qualifying the content of the note, based on UNTDID 4451.
| cbc:Note (prefix before #) | 0..1 | Code |
| BT-22 | Invoice note Free-text note providing additional unstructured information about the invoice. In UBL, the subject code can be prefixed before a '#' separator.
| cbc:Note | 0..n | Text |
Period & references (BG-5, BG-14)
The invoicing period and document-level references for orders, contracts, and supporting documents.
The period to which the invoice applies. Used for recurring invoices, subscriptions, or services delivered over a date range.
UBL path: cac:InvoicePeriod
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-73 | Invoicing period start date The start date of the invoicing period. Must be before or equal to the end date.
| cac:InvoicePeriod/cbc:StartDate | 0..1 | Date |
| BT-74 | Invoicing period end date The end date of the invoicing period. Must be after or equal to the start date.
| cac:InvoicePeriod/cbc:EndDate | 0..1 | Date |
References to additional documents that support or relate to the invoice — attachments, external documents, or object identifiers.
UBL path: cac:AdditionalDocumentReference
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-122 | Supporting document reference An identifier for the supporting document. Use '130' in the scheme to reference an invoiced object.
| cac:AdditionalDocumentReference/cbc:ID | 1..1 | Identifier |
| BT-123 | Supporting document description A human-readable description of the supporting document.
| cac:AdditionalDocumentReference/cbc:DocumentDescription | 0..1 | Text |
| BT-124 | External document location A URL where the supporting document can be accessed externally.
| cac:AdditionalDocumentReference/cac:Attachment/cac:ExternalReference/cbc:URI | 0..1 | Text |
| BT-125 | Attached document An attached document embedded in the invoice as a base64-encoded binary object (e.g. a PDF scan of the original).
| cac:AdditionalDocumentReference/cac:Attachment/cbc:EmbeddedDocumentBinaryObject | 0..1 | Binary object |
Trading parties (BG-7 to BG-13)
The seller, buyer, payee, seller tax representative, and their postal addresses and contact details.
The party who sells the goods or services and issues the invoice. Includes electronic address, VAT identifier, legal name, and trading name.
UBL path: cac:AccountingSupplierParty/cac:Party
Related rules: BR-06, BR-CO-26
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-27 | Seller name The full legal name of the seller as registered with the relevant authority.
Rules: BR-06 | cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName | 1..1 | Text |
| BT-28 | Seller trading name A name by which the seller is known, other than the legal registered name (the 'doing business as' name).
| cac:AccountingSupplierParty/cac:Party/cac:PartyName/cbc:Name | 0..1 | Text |
| BT-29 | Seller identifier An identifier for the seller, such as a GLN, DUNS number, or other identifier. The scheme attribute identifies the issuer.
| cac:AccountingSupplierParty/cac:Party/cac:PartyIdentification/cbc:ID | 0..n | Identifier |
| BT-30 | Seller legal registration identifier An identifier for the seller issued by a legal registration body (e.g. company registration number).
| cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID | 0..1 | Identifier |
| BT-31 | Seller VAT identifier The seller's VAT number, prefixed with the two-letter country code (e.g. DE123456789, BE0123456789).
Rules: BR-CO-09 | cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID | 0..1 | Identifier |
| BT-32 | Seller tax registration identifier The seller's local tax number, used in countries where a separate tax identifier exists alongside the VAT number.
| cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID!='VAT']/cbc:CompanyID | 0..1 | Identifier |
| BT-33 | Seller additional legal information Additional legal information about the seller, such as share capital or registration details.
| cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyLegalForm | 0..1 | Text |
| BT-34 | Seller electronic address The seller's electronic address for receiving documents (e.g. Peppol participant identifier). The scheme attribute identifies the network.
Rules: BR-62 | cac:AccountingSupplierParty/cac:Party/cbc:EndpointID | 1..1 | Identifier |
The postal address of the seller. The country code is mandatory.
UBL path: cac:AccountingSupplierParty/cac:Party/cac:PostalAddress
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-35 | Seller address line 1 The main street address of the seller.
| cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:StreetName | 0..1 | Text |
| BT-36 | Seller address line 2 Additional street address information of the seller.
| cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:AdditionalStreetName | 0..1 | Text |
| BT-162 | Seller address line 3 A third line of the seller address, if needed.
| cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:AddressLine/cbc:Line | 0..1 | Text |
| BT-37 | Seller city The city or town of the seller.
| cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:CityName | 0..1 | Text |
| BT-38 | Seller post code The postal code of the seller address.
| cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:PostalZone | 0..1 | Text |
| BT-39 | Seller country subdivision The subdivision (state, province, or region) of the seller address.
| cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:CountrySubentity | 0..1 | Text |
| BT-40 | Seller country code The country code of the seller address using ISO 3166-1 alpha-2 (e.g. BE, DE, NL, SE).
Rules: BR-09 | cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode | 1..1 | Code |
Contact details for the seller, including a contact person name, telephone number, and email address.
UBL path: cac:AccountingSupplierParty/cac:Party/cac:Contact
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-41 | Seller contact point The name of the contact person at the seller.
| cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:Name | 0..1 | Text |
| BT-42 | Seller contact telephone number The telephone number of the seller contact.
| cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:Telephone | 0..1 | Text |
| BT-43 | Seller contact email address The email address of the seller contact.
| cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:ElectronicMail | 0..1 | Text |
The party who purchases the goods or services. Includes electronic address, VAT identifier, legal name, and trading name.
UBL path: cac:AccountingCustomerParty/cac:Party
Related rules: BR-07, BR-CO-26
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-44 | Buyer name The full legal name of the buyer.
Rules: BR-07 | cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName | 1..1 | Text |
| BT-45 | Buyer trading name A name by which the buyer is known, other than the legal name.
| cac:AccountingCustomerParty/cac:Party/cac:PartyName/cbc:Name | 0..1 | Text |
| BT-46 | Buyer identifier An identifier for the buyer (e.g. GLN, DUNS number). The scheme attribute identifies the issuer.
| cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID | 0..1 | Identifier |
| BT-47 | Buyer legal registration identifier An identifier for the buyer issued by a legal registration body (e.g. company registration number).
| cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID | 0..1 | Identifier |
| BT-48 | Buyer VAT identifier The buyer's VAT number, prefixed with the two-letter country code.
| cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID | 0..1 | Identifier |
| BT-49 | Buyer electronic address The buyer's electronic address for receiving documents (e.g. Peppol participant identifier).
Rules: BR-63 | cac:AccountingCustomerParty/cac:Party/cbc:EndpointID | 1..1 | Identifier |
The postal address of the buyer. The country code is mandatory.
UBL path: cac:AccountingCustomerParty/cac:Party/cac:PostalAddress
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-50 | Buyer address line 1 The main street address of the buyer.
| cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:StreetName | 0..1 | Text |
| BT-51 | Buyer address line 2 Additional street address information of the buyer.
| cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:AdditionalStreetName | 0..1 | Text |
| BT-163 | Buyer address line 3 A third line of the buyer address, if needed.
| cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:AddressLine/cbc:Line | 0..1 | Text |
| BT-52 | Buyer city The city or town of the buyer.
| cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:CityName | 0..1 | Text |
| BT-53 | Buyer post code The postal code of the buyer address.
| cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:PostalZone | 0..1 | Text |
| BT-54 | Buyer country subdivision The subdivision (state, province, or region) of the buyer address.
| cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:CountrySubentity | 0..1 | Text |
| BT-55 | Buyer country code The country code of the buyer address using ISO 3166-1 alpha-2 (e.g. BE, DE, NL, SE).
Rules: BR-11 | cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode | 1..1 | Code |
Contact details for the buyer, including a contact person name, telephone number, and email address.
UBL path: cac:AccountingCustomerParty/cac:Party/cac:Contact
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-56 | Buyer contact point The name of the contact person at the buyer.
| cac:AccountingCustomerParty/cac:Party/cac:Contact/cbc:Name | 0..1 | Text |
| BT-57 | Buyer contact telephone number The telephone number of the buyer contact.
| cac:AccountingCustomerParty/cac:Party/cac:Contact/cbc:Telephone | 0..1 | Text |
| BT-58 | Buyer contact email address The email address of the buyer contact.
| cac:AccountingCustomerParty/cac:Party/cac:Contact/cbc:ElectronicMail | 0..1 | Text |
Details about where and when goods or services were delivered, including the delivery date, location, and party name.
UBL path: cac:Delivery
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-69 | Actual delivery date The date on which delivery of the goods or services was made or completed.
| cac:Delivery/cbc:ActualDeliveryDate | 0..1 | Date |
| BT-70 | Deliver to location identifier An identifier for the location where delivery took place (e.g. a GLN).
| cac:Delivery/cac:DeliveryLocation/cbc:ID | 0..1 | Identifier |
| BT-71 | Deliver to address line 1 The main street address of the delivery location.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:StreetName | 0..1 | Text |
| BT-72 | Deliver to address line 2 Additional street address information for the delivery location.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:AdditionalStreetName | 0..1 | Text |
| BT-165 | Deliver to address line 3 A third line of the delivery address.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cac:AddressLine/cbc:Line | 0..1 | Text |
| BT-75 | Deliver to city The city of the delivery location.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:CityName | 0..1 | Text |
| BT-76 | Deliver to post code The postal code of the delivery location.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:PostalZone | 0..1 | Text |
| BT-77 | Deliver to country subdivision The subdivision (state, province, region) of the delivery address.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:CountrySubentity | 0..1 | Text |
| BT-78 | Deliver to country code The country code of the delivery address using ISO 3166-1 alpha-2.
| cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode | 0..1 | Code |
| BT-79 | Deliver to party name The name of the party to whom the goods or services are delivered.
| cac:Delivery/cac:DeliveryParty/cac:PartyName/cbc:Name | 0..1 | Text |
Payee & tax representative (BG-15, BG-16)
Optional payee (when different from the seller) and the seller's tax representative party.
The party who receives the payment, when different from the seller. If the payee is the same as the seller, this group is omitted.
UBL path: cac:PayeeParty
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-59 | Payee name The name of the payee party.
Rules: BR-17 | cac:PayeeParty/cac:PartyName/cbc:Name | 1..1 | Text |
| BT-60 | Payee identifier An identifier for the payee (e.g. GLN or DUNS number).
| cac:PayeeParty/cac:PartyIdentification/cbc:ID | 0..1 | Identifier |
| BT-61 | Payee legal registration identifier An identifier for the payee issued by a legal registration body.
| cac:PayeeParty/cac:PartyLegalEntity/cbc:CompanyID | 0..1 | Identifier |
The tax representative of the seller, appointed to handle VAT obligations on behalf of the seller in a specific country.
UBL path: cac:TaxRepresentativeParty
Related rules: BR-18, BR-19, BR-56
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-62 | Seller tax representative name The name of the seller's tax representative.
Rules: BR-18 | cac:TaxRepresentativeParty/cac:PartyName/cbc:Name | 1..1 | Text |
| BT-63 | Seller tax representative VAT identifier The VAT identifier of the seller's tax representative.
Rules: BR-56 | cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID | 1..1 | Identifier |
| BT-64 | Tax representative address line 1 The main street address of the seller's tax representative.
| cac:TaxRepresentativeParty/cac:PostalAddress/cbc:StreetName | 0..1 | Text |
| BT-65 | Tax representative address line 2 Additional street address of the seller's tax representative.
| cac:TaxRepresentativeParty/cac:PostalAddress/cbc:AdditionalStreetName | 0..1 | Text |
| BT-164 | Tax representative address line 3 A third address line for the tax representative.
| cac:TaxRepresentativeParty/cac:PostalAddress/cac:AddressLine/cbc:Line | 0..1 | Text |
| BT-66 | Tax representative city The city of the tax representative address.
| cac:TaxRepresentativeParty/cac:PostalAddress/cbc:CityName | 0..1 | Text |
| BT-67 | Tax representative post code The postal code of the tax representative address.
| cac:TaxRepresentativeParty/cac:PostalAddress/cbc:PostalZone | 0..1 | Text |
| BT-68 | Tax representative country subdivision The subdivision (state, province, region) of the tax representative address.
| cac:TaxRepresentativeParty/cac:PostalAddress/cbc:CountrySubentity | 0..1 | Text |
| BT-69-rep | Tax representative country code The country code of the tax representative address using ISO 3166-1 alpha-2.
Rules: BR-19 | cac:TaxRepresentativeParty/cac:PostalAddress/cac:Country/cbc:IdentificationCode | 1..1 | Code |
Payment & totals (BG-17 to BG-22)
Payment instructions, document-level allowances and charges, VAT breakdown, and the monetary totals.
How the buyer should pay, including the payment means type code, remittance information, and payment account details.
UBL path: cac:PaymentMeans
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-81 | Payment means type code A code specifying the payment means (e.g. 30 = credit transfer, 58 = SEPA credit transfer, 49 = direct debit).
Rules: BR-49 | cac:PaymentMeans/cbc:PaymentMeansCode | 1..1 | Code |
| BT-82 | Payment means text A text description of the payment means, providing additional detail for the buyer.
| cac:PaymentMeans/cbc:PaymentMeansCode/@name | 0..1 | Text |
| BT-83 | Remittance information A payment reference such as a structured creditor reference or payment ID to include when making the payment.
| cac:PaymentMeans/cbc:PaymentID | 0..1 | Text |
Payment account details for credit transfer (bank transfer) payments, including IBAN and BIC.
UBL path: cac:PaymentMeans/cac:PayeeFinancialAccount
Related rules: BR-61
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-84 | Payment account identifier The account identifier (typically IBAN) to which the payment should be made.
Rules: BR-61 | cac:PaymentMeans/cac:PayeeFinancialAccount/cbc:ID | 1..1 | Identifier |
| BT-85 | Payment account name The name of the payment account (the bank account holder name).
| cac:PaymentMeans/cac:PayeeFinancialAccount/cbc:Name | 0..1 | Text |
| BT-86 | Payment service provider identifier The BIC or national clearing code of the bank where the account is held.
| cac:PaymentMeans/cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cbc:ID | 0..1 | Identifier |
Details of a payment card used for the transaction, including the masked card number.
UBL path: cac:PaymentMeans/cac:CardAccount
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-87 | Payment card primary account number The Primary Account Number (PAN) of the payment card. Only the last 4 to 6 digits should be included.
| cac:PaymentMeans/cac:CardAccount/cbc:PrimaryAccountNumberID | 1..1 | Text |
| BT-88 | Payment card holder name The name of the payment card holder.
| cac:PaymentMeans/cac:CardAccount/cbc:HolderName | 0..1 | Text |
Allowances (discounts) applied at the document level, reducing the invoice total before VAT.
UBL path: cac:AllowanceCharge[cbc:ChargeIndicator='false']
Related rules: BR-31, BR-32, BR-33
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-92 | Document level allowance amount The amount of the document-level allowance (discount), excluding VAT.
Rules: BR-31 | cac:AllowanceCharge/cbc:Amount | 1..1 | Amount |
| BT-93 | Document level allowance base amount The base amount from which the allowance percentage is calculated.
| cac:AllowanceCharge/cbc:BaseAmount | 0..1 | Amount |
| BT-94 | Document level allowance percentage The percentage used to calculate the allowance from the base amount.
| cac:AllowanceCharge/cbc:MultiplierFactorNumeric | 0..1 | Percentage |
| BT-95 | Document level allowance VAT category code The VAT category code applicable to the allowance (e.g. S, Z, E, AE, K, G, O, L, M).
Rules: BR-32 | cac:AllowanceCharge/cac:TaxCategory/cbc:ID | 1..1 | Code |
| BT-96 | Document level allowance VAT rate The VAT rate (as a percentage) applicable to the allowance.
| cac:AllowanceCharge/cac:TaxCategory/cbc:Percent | 0..1 | Percentage |
| BT-97 | Document level allowance reason The reason for the allowance in free text.
Rules: BR-33 | cac:AllowanceCharge/cbc:AllowanceChargeReason | 0..1 | Text |
| BT-98 | Document level allowance reason code A code for the reason of the allowance, from the UNTDID 5189 code list.
Rules: BR-33 | cac:AllowanceCharge/cbc:AllowanceChargeReasonCode | 0..1 | Code |
Charges (surcharges) applied at the document level, such as packing, transport, or handling fees.
UBL path: cac:AllowanceCharge[cbc:ChargeIndicator='true']
Related rules: BR-36, BR-37, BR-38
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-99 | Document level charge amount The amount of the document-level charge, excluding VAT.
Rules: BR-36 | cac:AllowanceCharge/cbc:Amount | 1..1 | Amount |
| BT-100 | Document level charge base amount The base amount from which the charge percentage is calculated.
| cac:AllowanceCharge/cbc:BaseAmount | 0..1 | Amount |
| BT-101 | Document level charge percentage The percentage used to calculate the charge from the base amount.
| cac:AllowanceCharge/cbc:MultiplierFactorNumeric | 0..1 | Percentage |
| BT-102 | Document level charge VAT category code The VAT category code applicable to the charge.
Rules: BR-37 | cac:AllowanceCharge/cac:TaxCategory/cbc:ID | 1..1 | Code |
| BT-103 | Document level charge VAT rate The VAT rate (as a percentage) applicable to the charge.
| cac:AllowanceCharge/cac:TaxCategory/cbc:Percent | 0..1 | Percentage |
| BT-104 | Document level charge reason The reason for the charge in free text.
Rules: BR-38 | cac:AllowanceCharge/cbc:AllowanceChargeReason | 0..1 | Text |
| BT-105 | Document level charge reason code A code for the reason of the charge, from the UNTDID 7161 code list.
Rules: BR-38 | cac:AllowanceCharge/cbc:AllowanceChargeReasonCode | 0..1 | Code |
The monetary totals of the invoice: line extension amount, allowance/charge totals, tax amounts, and the amount due for payment.
UBL path: cac:LegalMonetaryTotal
Related rules: BR-12, BR-13, BR-14, BR-15, BR-CO-10, BR-CO-11, BR-CO-12, BR-CO-13
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-106 | Sum of invoice line net amount The sum of all invoice line net amounts. This is the total before allowances, charges, and VAT.
| cac:LegalMonetaryTotal/cbc:LineExtensionAmount | 1..1 | Amount |
| BT-107 | Sum of allowances on document level The total of all document-level allowances.
Rules: BR-CO-11 | cac:LegalMonetaryTotal/cbc:AllowanceTotalAmount | 0..1 | Amount |
| BT-108 | Sum of charges on document level The total of all document-level charges.
Rules: BR-CO-12 | cac:LegalMonetaryTotal/cbc:ChargeTotalAmount | 0..1 | Amount |
| BT-109 | Invoice total amount without VAT The invoice total excluding VAT. Equal to: line extension - allowances + charges.
| cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount | 1..1 | Amount |
| BT-110 | Invoice total VAT amount The total VAT amount for the invoice.
Rules: BR-CO-14 | cac:TaxTotal/cbc:TaxAmount | 0..1 | Amount |
| BT-111 | Invoice total VAT amount in accounting currency The total VAT amount expressed in the accounting currency, when different from the invoice currency.
| cac:TaxTotal/cbc:TaxAmount (with @currencyID matching BT-6) | 0..1 | Amount |
| BT-112 | Invoice total amount with VAT The total amount of the invoice including VAT. This is what the buyer owes before deducting prepayments.
| cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount | 1..1 | Amount |
| BT-113 | Paid amount The total amount already paid (prepayments), to be subtracted from the total.
| cac:LegalMonetaryTotal/cbc:PrepaidAmount | 0..1 | Amount |
| BT-114 | Rounding amount The rounding amount applied to the payable amount to arrive at a convenient payment figure.
| cac:LegalMonetaryTotal/cbc:PayableRoundingAmount | 0..1 | Amount |
| BT-115 | Amount due for payment The final amount the buyer must pay. Equal to: total with VAT - paid amount + rounding.
| cac:LegalMonetaryTotal/cbc:PayableAmount | 1..1 | Amount |
VAT breakdown (BG-23)
The VAT breakdown showing taxable amounts and tax amounts per VAT category and rate.
Each entry represents a unique combination of VAT category code and VAT rate. The sum of all VAT category tax amounts must equal the invoice total VAT amount.
UBL path: cac:TaxTotal/cac:TaxSubtotal
Related rules: BR-45, BR-46, BR-47, BR-48, BR-CO-17, BR-CO-18
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-116 | VAT category taxable amount The total amount subject to this specific VAT category and rate.
Rules: BR-45 | cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount | 1..1 | Amount |
| BT-117 | VAT category tax amount The calculated VAT amount for this category. Usually: taxable amount x rate / 100.
Rules: BR-46 | cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount | 1..1 | Amount |
| BT-118 | VAT category code The VAT category code for this breakdown entry: S (Standard), Z (Zero), E (Exempt), AE (Reverse charge), K (Intra-community), G (Export), O (Not subject), L (Canary Islands), M (Ceuta/Melilla).
Rules: BR-47 | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID | 1..1 | Code |
| BT-119 | VAT category rate The VAT percentage rate for this category (e.g. 21, 9, 6, 0).
Rules: BR-48 | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent | 0..1 | Percentage |
| BT-120 | VAT exemption reason text A text explanation of why VAT is not applicable (required when VAT category is E, AE, K, G, or O).
| cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason | 0..1 | Text |
| BT-121 | VAT exemption reason code A coded reason for the VAT exemption, using the VATEX code list from CEF (e.g. vatex-eu-ae for reverse charge).
| cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode | 0..1 | Code |
Invoice lines (BG-25 to BG-32)
Individual line items on the invoice, including quantity, price, allowances/charges, item details, and line-level VAT information.
Each line represents a distinct product or service invoiced. An invoice must have at least one line. Contains the quantity, net amount, and references to the item, price, and VAT details.
UBL path: cac:InvoiceLine
Sub-groups: BG-26, BG-27, BG-28, BG-29, BG-30, BG-31, BG-32
Related rules: BR-16, BR-21, BR-22, BR-23, BR-24, BR-25
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-126 | Invoice line identifier A unique identifier for the invoice line within the invoice.
Rules: BR-21 | cac:InvoiceLine/cbc:ID | 1..1 | Identifier |
| BT-127 | Invoice line note A free-text note about the invoice line.
| cac:InvoiceLine/cbc:Note | 0..1 | Text |
| BT-128 | Invoice line object identifier An identifier for the object on which the line is based (e.g. a meter reading, serial number).
| cac:InvoiceLine/cac:DocumentReference/cbc:ID | 0..1 | Identifier |
| BT-129 | Invoiced quantity The quantity of items (goods or services) invoiced on this line.
Rules: BR-22 | cac:InvoiceLine/cbc:InvoicedQuantity | 1..1 | Quantity |
| BT-130 | Invoiced quantity unit of measure code The unit of measure for the invoiced quantity, using UN/ECE Recommendation 20 codes (e.g. C62 = unit, KGM = kilogram, HUR = hour).
Rules: BR-23 | cac:InvoiceLine/cbc:InvoicedQuantity/@unitCode | 1..1 | Code |
| BT-131 | Invoice line net amount The total amount of the invoice line after allowances and charges, excluding VAT. This is the line extension amount.
Rules: BR-24 | cac:InvoiceLine/cbc:LineExtensionAmount | 1..1 | Amount |
| BT-132 | Referenced purchase order line reference A reference to the purchase order line that this invoice line relates to.
| cac:InvoiceLine/cac:OrderLineReference/cbc:LineID | 0..1 | Identifier |
| BT-133 | Invoice line buyer accounting reference The buyer's accounting reference for the invoice line (e.g. a GL account or cost centre code).
| cac:InvoiceLine/cbc:AccountingCost | 0..1 | Text |
The period to which the invoice line applies, used for recurring services or subscriptions at the line level.
UBL path: cac:InvoiceLine/cac:InvoicePeriod
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-134 | Invoice line period start date The start date of the period to which this invoice line applies.
| cac:InvoiceLine/cac:InvoicePeriod/cbc:StartDate | 0..1 | Date |
| BT-135 | Invoice line period end date The end date of the period to which this invoice line applies.
| cac:InvoiceLine/cac:InvoicePeriod/cbc:EndDate | 0..1 | Date |
Allowances (discounts) applied at the invoice line level, reducing the line amount.
UBL path: cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator='false']
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-136 | Invoice line allowance amount The amount of the line-level allowance (discount).
Rules: BR-41 | cac:InvoiceLine/cac:AllowanceCharge/cbc:Amount | 1..1 | Amount |
| BT-137 | Invoice line allowance base amount The base amount from which the line allowance percentage is calculated.
| cac:InvoiceLine/cac:AllowanceCharge/cbc:BaseAmount | 0..1 | Amount |
| BT-138 | Invoice line allowance percentage The percentage used to calculate the line allowance from the base amount.
| cac:InvoiceLine/cac:AllowanceCharge/cbc:MultiplierFactorNumeric | 0..1 | Percentage |
| BT-139 | Invoice line allowance reason The reason for the line-level allowance in free text.
Rules: BR-42 | cac:InvoiceLine/cac:AllowanceCharge/cbc:AllowanceChargeReason | 0..1 | Text |
| BT-140 | Invoice line allowance reason code A code for the reason of the line allowance, from the UNTDID 5189 code list.
Rules: BR-42 | cac:InvoiceLine/cac:AllowanceCharge/cbc:AllowanceChargeReasonCode | 0..1 | Code |
Charges (surcharges) applied at the invoice line level, increasing the line amount.
UBL path: cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator='true']
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-141 | Invoice line charge amount The amount of the line-level charge.
Rules: BR-43 | cac:InvoiceLine/cac:AllowanceCharge/cbc:Amount | 1..1 | Amount |
| BT-142 | Invoice line charge base amount The base amount from which the line charge percentage is calculated.
| cac:InvoiceLine/cac:AllowanceCharge/cbc:BaseAmount | 0..1 | Amount |
| BT-143 | Invoice line charge percentage The percentage used to calculate the line charge from the base amount.
| cac:InvoiceLine/cac:AllowanceCharge/cbc:MultiplierFactorNumeric | 0..1 | Percentage |
| BT-144 | Invoice line charge reason The reason for the line-level charge in free text.
Rules: BR-44 | cac:InvoiceLine/cac:AllowanceCharge/cbc:AllowanceChargeReason | 0..1 | Text |
| BT-145 | Invoice line charge reason code A code for the reason of the line charge, from the UNTDID 7161 code list.
Rules: BR-44 | cac:InvoiceLine/cac:AllowanceCharge/cbc:AllowanceChargeReasonCode | 0..1 | Code |
The price of the invoiced item, including the net price, base quantity, and any price discount from the gross price.
UBL path: cac:InvoiceLine/cac:Price
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-146 | Item net price The net price of the item (after any price discount, before VAT). This is the price used for line amount calculation.
Rules: BR-26 | cac:InvoiceLine/cac:Price/cbc:PriceAmount | 1..1 | Amount |
| BT-147 | Item price discount The discount applied to the item's gross price to arrive at the net price.
| cac:InvoiceLine/cac:Price/cac:AllowanceCharge/cbc:Amount | 0..1 | Amount |
| BT-148 | Item gross price The gross price of the item before any price discount. Used together with item price discount to show the original price.
| cac:InvoiceLine/cac:Price/cac:AllowanceCharge/cbc:BaseAmount | 0..1 | Amount |
| BT-149 | Item price base quantity The quantity to which the price applies (e.g. price per 100 units). Defaults to 1 if not specified.
| cac:InvoiceLine/cac:Price/cbc:BaseQuantity | 0..1 | Quantity |
| BT-150 | Item price base quantity unit of measure code The unit of measure for the price base quantity, using UN/ECE Recommendation 20 codes.
| cac:InvoiceLine/cac:Price/cbc:BaseQuantity/@unitCode | 0..1 | Code |
The VAT category and rate applicable to the invoice line. Each line must reference exactly one VAT category.
UBL path: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory
Related rules: BR-CO-04
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-151 | Invoiced item VAT category code The VAT category code for this line item (e.g. S, Z, E, AE, K, G, O).
Rules: BR-CO-04 | cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID | 1..1 | Code |
| BT-152 | Invoiced item VAT rate The VAT rate (as a percentage) for this line item.
| cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent | 0..1 | Percentage |
Details about the invoiced item: name, description, identifiers, classification codes, country of origin, and additional attributes.
UBL path: cac:InvoiceLine/cac:Item
Sub-groups: BG-32
Related rules: BR-25
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-153 | Item name The name of the invoiced item or service.
Rules: BR-25 | cac:InvoiceLine/cac:Item/cbc:Name | 1..1 | Text |
| BT-154 | Item description A free-text description of the item, providing more detail than the item name.
| cac:InvoiceLine/cac:Item/cbc:Description | 0..1 | Text |
| BT-155 | Item seller's identifier An identifier for the item as assigned by the seller (e.g. a SKU or product code).
| cac:InvoiceLine/cac:Item/cac:SellersItemIdentification/cbc:ID | 0..1 | Identifier |
| BT-156 | Item buyer's identifier An identifier for the item as assigned by the buyer (e.g. an internal product code).
| cac:InvoiceLine/cac:Item/cac:BuyersItemIdentification/cbc:ID | 0..1 | Identifier |
| BT-157 | Item standard identifier A global identifier for the item using a standard scheme (e.g. GTIN/EAN, ISBN). The scheme ID identifies the standard.
| cac:InvoiceLine/cac:Item/cac:StandardItemIdentification/cbc:ID | 0..1 | Identifier |
| BT-158 | Item classification identifier A classification code for the item using a standard classification scheme (e.g. CPV, UNSPSC, eCl@ss).
| cac:InvoiceLine/cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode | 0..n | Identifier |
| BT-159 | Item country of origin The country where the item was produced or manufactured, using ISO 3166-1 alpha-2.
| cac:InvoiceLine/cac:Item/cac:OriginCountry/cbc:IdentificationCode | 0..1 | Code |
Additional properties or characteristics of the item, expressed as name-value pairs (e.g. colour, size, material).
UBL path: cac:InvoiceLine/cac:Item/cac:AdditionalItemProperty
| ID | Name | UBL path | Card. | Type |
|---|---|---|---|---|
| BT-160 | Item attribute name The name of the item attribute (e.g. 'Colour', 'Size', 'Weight').
| cac:InvoiceLine/cac:Item/cac:AdditionalItemProperty/cbc:Name | 1..1 | Text |
| BT-161 | Item attribute value The value of the item attribute (e.g. 'Red', 'XL', '5kg').
| cac:InvoiceLine/cac:Item/cac:AdditionalItemProperty/cbc:Value | 1..1 | Text |
Validate your invoice
Upload a UBL XML file and get instant validation against all EN16931 and Peppol BIS 3.0 rules. Errors link back to specific business terms.
Common questions
What is the difference between BG and BT in EN16931?
BG stands for Business Group — a logical container that groups related fields. BT stands for Business Term — an individual data element within a group. For example, BG-7 (Seller) is a group containing BT-27 (Seller name), BT-31 (Seller VAT identifier), and other seller-related terms. Think of BGs as folders and BTs as the files inside them.
What is BG-23 (VAT breakdown) and why is it important?
BG-23 is the VAT breakdown group. Each invoice must have at least one BG-23 entry, one for each unique combination of VAT category code (BT-118) and VAT rate (BT-119). It contains the taxable amount (BT-116) and calculated tax amount (BT-117). The sum of all BG-23 tax amounts must equal the invoice total VAT amount (BT-110). Getting this wrong is one of the most common causes of validation errors.
What fields are required in BG-25 (Invoice line)?
Every invoice line (BG-25) requires: a line identifier (BT-126), invoiced quantity (BT-129) with its unit of measure (BT-130), line net amount (BT-131), item name (BT-153), item net price (BT-146), and a VAT category code (BT-151). At least one invoice line is required per invoice. Optional fields include line notes, buyer accounting reference, order line reference, and line-level allowances or charges.
How do EN16931 business terms map to UBL XML elements?
EN16931 is syntax-neutral — it defines the semantic data model. The UBL mapping translates each business term to a specific XML element path. For example, BT-1 (Invoice number) maps to cbc:ID, BT-27 (Seller name) maps to cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName. The mapping follows the Peppol BIS Billing 3.0 syntax binding, which is the most widely used UBL implementation of EN16931.
What does cardinality mean for business terms?
Cardinality defines how many times a field can or must appear. '1..1' means exactly once (mandatory), '0..1' means zero or one time (optional), '1..n' means at least once but can repeat, and '0..n' means optional and can repeat. For example, BT-1 (Invoice number) is 1..1 (every invoice needs exactly one), while BT-22 (Invoice note) is 0..n (optional and you can have multiple notes).
What are the EN16931 VAT category codes?
EN16931 defines these VAT category codes (BT-118): S = Standard rate, Z = Zero rated, E = Exempt from tax, AE = VAT Reverse charge, K = Intra-community supply, G = Free export (outside EU), O = Outside scope of VAT, L = Canary Islands IGIC, M = Tax for Ceuta and Melilla (IPSI). Each code has specific rules — for example, category S requires a non-zero rate, while E and O require a zero tax amount.
What is the difference between EN16931 and Peppol BIS Billing 3.0?
EN16931 is the European standard defining the semantic data model for electronic invoices — the business terms and their relationships. Peppol BIS Billing 3.0 is a specific implementation profile that adds Peppol network requirements on top of EN16931, such as mandatory buyer reference (BT-10), specific identifier schemes, and additional validation rules (the PEPPOL-EN16931-* rules). An invoice can be EN16931-compliant but still fail Peppol validation if it doesn't meet the additional Peppol requirements.