Reference

BR-09 Seller country code is required

The Seller postal address (BG-5) shall contain a Seller country code (BT-40) identifying the seller’s country.

Problem Description

The Seller postal address (BG-5) shall contain a Seller country code (BT-40) identifying the seller’s country.

ERROR

XRechnung 3.0

Context and Significance

This is a core EN16931 rule; the country determines VAT treatment and cross-border handling, so the seller address must always name a country.

Solution

Add cac:PostalAddress/cac:Country/cbc:IdentificationCode with an ISO 3166-1 alpha-2 code such as DE.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

BT-40 = DE — ISO 3166-1 alpha-2 country code present

Invalid Examples

Use these points as the practical checks for this section.

cac:Country/cbc:IdentificationCode is missing inside the seller postal address

Code Examples

Valid XML

<cac:PostalAddress>
  <cbc:CityName>Berlin</cbc:CityName>
  <cac:Country>
    <cbc:IdentificationCode>DE</cbc:IdentificationCode>
  </cac:Country>
</cac:PostalAddress>

Invalid XML

<cac:PostalAddress>
  <cbc:CityName>Berlin</cbc:CityName>
  <cbc:PostalZone>10115</cbc:PostalZone>
</cac:PostalAddress>

Affected Fields

BT-40 Seller country code

Validation Tools

Official KoSIT Validator

Validate your XRechnung files against all BR-DE rules.

Convert PDF to XRechnung

Automatic validation error fixes when converting.