Abstract: A vehicle seat (1), in particular a motor vehicle seat, with at least one seat component (3, 3a) and at least one backrest (4, 4a) that can pivot relative to the seat component (3, 3a) around an axis (A), and whose backrest structure (8) is hinged on both sides on the seat component structure (5, 5a) of the seat component (3, 3a), and comprising at least one base metal sheet (10, 10a), at least one side beam (12) or side beam stub (58), and at least one upper transverse beam (14, 14a) that are connected to each other, in which the backrest structure (8, 8a) can be locked in the case of identical dimensioning according to choice by way of at least one fitting (23) in the region of the axis (A) or a backrest lock (24) on the upper end of the backrest (4, 4a).