A Buyer Accounting Reference is a textual value that specifies where to book the relevant data into the Buyer’s financial accounts.

Use the AccountingCost element to model this information.

Elements

Document Level

Element	Description
`Invoice/AccountingCost`	Specify the reference.

Line Level

Element	Description
`Invoice/InvoiceLine/AccountingCost`	Specify the reference.

Country Specific Variations

Italy: Buyer Accounting Reference
Italy: Accounting Reference
Portugal: Buyer Accounting Reference

Example

Document Level

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cbc:AccountingCost>4217:2323:2323</cbc:AccountingCost>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Line Level

<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <!-- code omitted for clarity -->
        <cbc:AccountingCost>4255:2323:2324</cbc:AccountingCost>
        <!-- code omitted for clarity -->
    </cac:InvoiceLine>
</Invoice>