Starting in January 2025, all B2B businesses in Germany are required by law to be capable of receiving and processing invoices in electronic form. The requirement to issue e-invoices will be gradually rolled out between 2025–2028 (see Section 27.38 of the German Value-Added Tax [VAT] Act [UStG]). In order to be machine-readable and legally compliant, e-invoices have to fulfill certain requirements regarding form and content. This is where business terms (BT) fields play an important role.

This article explains BT fields, their importance for e-invoices, and how to fill them in correctly. We also discuss which BT fields you should know and what to consider when filling them in.

What’s in this article?

• What are BT fields on XRechnung invoices?
  
• Why are BT fields important for e-invoices?
  
• What information do BT fields contain?
  
• What are the most important BT fields?
  
• How do I use BT fields correctly?
  
• How Stripe Billing can help
  

What are BT fields on XRechnung invoices?

Business terms (BT) fields are standardized data input fields used to structure the content of an XRechnung invoice—a standardized electronic invoice in Germany. BT fields define the information an electronic invoice contains.

On an XRechnung invoice, each BT field corresponds to one specific piece of information about a business. This includes the details of the invoicing or receiving party, products or services, prices, taxes, and payment terms. Each field has a unique code (e.g., BT-1, BT-2) and strict definitions regarding content.

BT fields are used in other invoice formats in addition to the XRechnung invoice, as part of the European standard EN 16931. For example, the Central User Guide of the Forum for Electronic Invoices Germany (ZUGFeRD) is another hybrid e-invoice format widely used in Germany.

The technology underlying both e-invoice formats is based on an extensible markup language (XML) document. In this document, the BT fields are mapped out and filled in according to the underlying schema. To generate a correct and complete e-invoice, the BT fields have to be filled in correctly, especially those containing the information required for an invoice that is compliant with Section 14 of the UStG.

Why are BT fields important for e-invoices?

Businesses in Germany should make sure they are fully up-to-date on BT fields and their roles in structured e-invoices. Here are several reasons why BT fields are important:

Regulatory compliance

The electronic invoicing requirement is based on Directive 2014/55/EU that governs the use of e-invoices in public procurement. The European standard EN 16931—which, among other things, stipulates the use of BT fields—was developed as a way of implementing the provisions of the directive. BT fields are important for structuring invoice data because they guarantee that all tax and other necessary information is transmitted correctly and in full. Using BT fields is the only way to comply with the law when issuing XRechnung or ZUGFeRD invoices.

The legal basis for these regulations is the EU’s VAT in the Digital Age (ViDA) initiative. The aim of this initiative is to modernize the tax system and standardize invoicing at the EU level. National implementing acts—such as the Growth Opportunities Act (Wachstumschancengesetz) in Germany—help make these EU-wide standards binding. As a result, businesses in Germany must ensure their bookkeeping and enterprise resource planning (ERP) systems support the BT field requirements. This is the only way to comply with the statutory regulations.

Efficiency

The clear structure of BT fields allows the processing of e-invoices to be automated—from capturing and checking to posting. This can reduce manual labor, cut the error rate, and save time spent processing invoices. It also makes it easier and faster to generate invoices, with the standardized fields simplifying the process. E-invoices can make bookkeeping more efficient, especially for businesses with a high volume of invoices.

Transparency

Standardizing how business-related information is presented—such as date of delivery, tax rates, or payment due dates—increases transparency for all parties. Both invoice issuers and recipients can read the content automatically and unambiguously. This can reduce queries and additional reconciliation work.

Data quality

BT fields define what information is necessary and how it should be structured. This can reduce the risk of interpretation errors, incomplete datasets, or incorrect tax information. Consequently, the BT fields on e-invoices make a significant contribution to data quality and compliance.

Connectivity

Businesses in Germany that configure bookkeeping or ERP systems for the logic of BT fields can enjoy long-term compatibility. Standardized fields enable uniform integration into digital processes, assist with reporting requirements, and lay the foundations for future-ready e-invoice processes.

What information do BT fields contain?

BT fields structure all the data needed for a complete and compliant e-invoice. They contain administrative details and invoice content. Below are the most important areas with examples of the business information they contain:

Invoice information

• Invoice number
  
• Issue date
  
• Currency code
  
• Type (e.g., original or copy)
  
• Reference number
  

Party information

• Full name and address of seller
  
• Full name and address of buyer
  
• Tax identifier issued to the seller by the tax office or the VAT identification number (VAT ID) issued by the Federal Central Tax Office (BZSt)
  
• Contact points or departments
  
• Contact details, such as telephone numbers or email addresses
  

Seller information

• Delivery date or period
  
• Delivery address or storage location
  
• Information on partial deliveries
  
• Information on delivery periods or delivery terms
  

Item information

• Product name or description of service
  
• Product number or service code
  
• Quantity delivered or hours worked
  
• Net item price and total invoiced quantities
  
• Tax rates applied
  
• Discounts or special conditions
  

Payment information

• Invoice due date
  
• Payment instructions and accepted payment methods
  
• Seller’s bank details
  
• Information on cash discounts, installments, or dunning fees
  

What are the most important BT fields?

Below, you will find an overview of the most important BT fields and the information each one contains:

How do I use BT fields correctly?

To process invoices efficiently and in compliance with the law, it is important to use the BT fields on XRechnung invoices correctly. You should pay special attention to the following points:

Technology solutions

To efficiently use BT fields, it’s important to configure your information technology (IT) systems to process the standardized fields automatically. Modern ERP systems and bookkeeping software can use BT fields to structure how they process e-invoices.

Consistent data

When filling in BT fields on e-invoices, you should make sure the information is consistent and accurate. That includes using the correct legal formations, tax identifiers, and contact details. Having uniform data makes machine processing smooth and can minimize the risk of queries or errors.

Mandatory fields

To fulfill the statutory requirements, you must fill in the fields required by Section 14 of the UStG in full. Missing or incomplete information can delay processing or result in rejected invoices. The following information is mandatory:

• Full name and address of seller
  
• Full name and address of buyer
  
• A sequential, unique invoice number
  
• Issue date of invoice
  
• Date of delivery or other service
  
• Tax identifier issued to the seller by the tax office or the VAT ID issued by the BZSt
  
• Quantity and type of products supplied or the scope and type of service rendered
  
• Net and gross amounts
  
• Applicable tax rate and the corresponding tax amount or, in the case of a tax exemption, a reference to the tax exemption
  

Detailed item descriptions

Item fields—such as product name (BT-153), invoiced quantity (BT-129), or unit price per item (BT-146)—should contain precise information. For example, a detailed description can help the invoice recipient understand exactly what is included in the scope of delivery.

Clear payment terms

Payment due dates (BT-9), bank details, and payment terms are important information that ensures incoming payments can be correctly allocated. Information should also be provided on cash discounts, installments, or dunning fees wherever relevant.

Additional information

Alongside the mandatory fields, optional BT fields on XRechnung invoices allow you to provide additional information. This might include an order form reference (BT-13), contact points, or detailed delivery information. This extra information can foster better understanding on both sides and help make invoice processing smooth.

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