Reference
Markdown exportBR-DE-1 A German invoice must include the buyer's address
In Germany, the buyer's address must appear on the invoice under GoBD and tax rules.
Problem Description
In Germany, the buyer's address must appear on the invoice under GoBD and tax rules.
ERROR
XRechnung 3.0
Context and Significance
This rule ensures tax authorities can identify the invoice recipient and verify the business transaction. Missing buyer address details can cause an invoice to be rejected during tax audits.
Solution
Add the buyer's full postal address, including street, postal code, city, and country, to the invoice.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Musterverkäufer GmbH, Musterstraße 123, 12345 Musterstadt, Deutschland
- ABC Corp., Hauptstr. 45, 80331 München, Germany
Invalid Examples
Use these points as the practical checks for this section.
- Buyer address missing entirely
- Only buyer name without address details
Code Examples
Valid XML
<cac:AccountingCustomerParty>
<cac:Party>
<cac:PostalAddress>
<cbc:StreetName>Musterstraße 123</cbc:StreetName>
<cbc:CityName>Musterstadt</cbc:CityName>
<cbc:PostalZone>12345</cbc:PostalZone>
<cac:Country>
<cbc:IdentificationCode>DE</cbc:IdentificationCode>
</cac:Country>
</cac:PostalAddress>
</cac:Party>
</cac:AccountingCustomerParty>Invalid XML
<cac:AccountingCustomerParty>
<cac:Party>
<!-- Missing PostalAddress element -->
</cac:Party>
</cac:AccountingCustomerParty>Technical Details
Affected Fields
Buyer Address, Buyer Postal Address