diff --git a/lib/secretariat/invoice.rb b/lib/secretariat/invoice.rb
index 4e88664..fdab3e6 100644
--- a/lib/secretariat/invoice.rb
+++ b/lib/secretariat/invoice.rb
@@ -24,8 +24,9 @@ module Secretariat
     :issue_date,
     :service_period_start,
     :service_period_end,
-    :seller,
-    :buyer,
+    :seller, # TradeParty
+    :buyer, # TradeParty
+    :ship_to, # TradeParty or nil (buyer) or false (no ShipTo)
     :buyer_reference,
     :line_items,
     :currency_code,
@@ -61,6 +62,14 @@ def tax_reason_text
       tax_reason || TAX_EXEMPTION_REASONS[tax_category]
     end
 
+    # ship_to: nil => use buyer (backwards compatibility)
+    # ship_to: false => ignore
+    def ship_to_or_buyer
+      return buyer if ship_to.nil?
+
+      ship_to
+    end
+
     def tax_category_code(tax, version: 2)
       if version == 1
         return TAX_CATEGORY_CODES_1[tax.tax_category || tax_category] || 'S'
@@ -245,9 +254,9 @@ def to_xml(version: 1, validate: true)
             delivery = by_version(version, 'ApplicableSupplyChainTradeDelivery', 'ApplicableHeaderTradeDelivery')
 
             xml['ram'].send(delivery) do
-              if version == 2
+              if version == 2 && ship_to_or_buyer
                 xml['ram'].ShipToTradeParty do
-                  buyer.to_xml(xml, exclude_tax: true, version: version)
+                  ship_to_or_buyer.to_xml(xml, exclude_tax: true, version: version)
                 end
               end
               xml['ram'].ActualDeliverySupplyChainEvent do
diff --git a/lib/secretariat/trade_party.rb b/lib/secretariat/trade_party.rb
index ebd1afb..40b2a16 100644
--- a/lib/secretariat/trade_party.rb
+++ b/lib/secretariat/trade_party.rb
@@ -18,10 +18,14 @@ module Secretariat
   using ObjectExtensions
   
   TradeParty = Struct.new('TradeParty',
+    :id,
     :name, :street1, :street2, :city, :postal_code, :country_id, :vat_id, :global_id, :global_id_scheme_id, :tax_id,
     keyword_init: true,
   ) do
     def to_xml(xml, exclude_tax: false, version: 2)
+      if id && !exclude_tax
+        xml['ram'].ID id # BT-46
+      end
       if global_id.present? && global_id_scheme_id.present?
         xml['ram'].GlobalID(schemeID: global_id_scheme_id) do
           xml.text(global_id)
diff --git a/test/invoice_test.rb b/test/invoice_test.rb
index cf7fbb7..d31eb35 100644
--- a/test/invoice_test.rb
+++ b/test/invoice_test.rb
@@ -5,7 +5,7 @@
 module Secretariat
   class InvoiceTest < Minitest::Test
 
-    def make_eu_invoice(tax_category: :REVERSECHARGE)
+    def make_eu_invoice(tax_category: :REVERSECHARGE, ship_to: nil)
       seller = TradeParty.new(
         name: 'Depfu inc',
         street1: 'Quickbornstr. 46',
@@ -15,6 +15,7 @@ def make_eu_invoice(tax_category: :REVERSECHARGE)
         vat_id: 'DE304755032'
       )
       buyer = TradeParty.new(
+        id: 'Kunde 4711',
         name: 'Depfu inc',
         street1: 'Quickbornstr. 46',
         city: 'Hamburg',
@@ -42,6 +43,7 @@ def make_eu_invoice(tax_category: :REVERSECHARGE)
         service_period_end: Date.today + 30,
         seller: seller,
         buyer: buyer,
+        ship_to: ship_to,
         line_items: [line_item],
         currency_code: 'USD',
         payment_type: :CREDITCARD,
@@ -367,6 +369,29 @@ def test_simple_eu_invoice_v2
       assert_match(/<ram:CategoryCode>AE<\/ram:CategoryCode>/, xml)
       assert_match(/<ram:ExemptionReason>Reverse Charge<\/ram:ExemptionReason>/, xml)
       assert_match(/<ram:RateApplicablePercent>/, xml)
+      assert_match(%r{<ram:BuyerTradeParty>\s*<ram:ID>Kunde 4711</ram:ID>}, xml)
+
+      v = Validator.new(xml, version: 2)
+      errors = v.validate_against_schema
+      if !errors.empty?
+        puts xml
+        errors.each do |error|
+          puts error
+        end
+      end
+      assert_equal [], errors
+    rescue ValidationError => e
+      puts e.errors
+    end
+
+    def test_simple_eu_invoice_v2_without_ship_to
+      begin
+        xml = make_eu_invoice(ship_to: false).to_xml(version: 2)
+      rescue ValidationError => e
+        pp e.errors
+      end
+
+      refute_match(/<ram:ShipToTradeParty>/, xml)
 
       v = Validator.new(xml, version: 2)
       errors = v.validate_against_schema