What is BT-133 (accounting line assignment) in e-invoice?
Short answer
BT-133, entered in the UBL as an element cbc:AccountingCost within a specific line of the invoice, serves to indicate the internal accounting or cost classification of the item according to the customer's requirements — for example, the code of the center, project or analytical account. The field is optional and its content and format are determined exclusively by the customer, not the EN 16931 standard.
Accounting line assignment
UBL element cbc:AccountingCost within InvoiceLine.
It does not change the validity of the invoice
An empty field does not block validation according to EN 16931.
Not the supplier
The center or project code must be agreed upon with the customer in advance.
No order number
BT-133 is an internal analysis code, not a reference to a specific order.
Conclusion
BT-133 is an optional field for the internal analytical or cost code of the invoice line, the content and use of which is determined exclusively by the customer.
Sources
- EN 16931 and Peppol BIS Billing 3.0, business term BT-133 / element cbc:AccountingCost
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.