Reference
Markdown exportBT-40 Seller Country Code
A code that identifies the country where the seller's address is located. Must use ISO 3166-1 Alpha-2 format (2-letter country codes).
Quick answer
Seller details
Who issued the invoice and how the recipient can identify that business reliably.
Quick actions
In plain language
A code that identifies the country where the seller's address is located. Must use ISO 3166-1 Alpha-2 format (2-letter country codes).
A code that identifies the country where the seller's address is located. Must use ISO 3166-1 Alpha-2 format (2-letter country codes).
Critical for international trade, VAT determination, and customs processing
What you usually enter here
ISO 3166-1 Alpha-2 (2-letter country code)
Typical valid values include: DE, AT, CH, FR
Mandatory field for address specification according to EN 16931 and international trade regulations
What goes wrong often
Avoid values like: Germany, DEU, de, D
Relevant rule codes: BR-09, BR-CL-14
Examples in context
Critical for international trade, VAT determination, and customs processing
Mandatory field for address specification according to EN 16931 and international trade regulations
Valid Examples
- DE
- AT
- CH
- FR
- NL
- BE
- IT
- ES
- PL
- DK
Invalid Examples
- Germany
- DEU
- de
- D
- 276
- GER
XML mapping and field facts
Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.
Field ID:
BT-40
Data Type:
code
Cardinality:
1..1
Requirement:
Mandatory
Max Length:
2 characters
Since Version:
XRechnung 1.0+
XML Implementation
/Invoice/cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:PostalTradeAddress/ram:CountryIDValidation Rules
BR-09
BR-09
BR-CL-14
BR-CL-14
Next step
Check whether your XRechnung sets BT-40 correctly
Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-CL-14, BR-09. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.
Free, no account needed. XML file up to 2 MB.
Why the standard cares about this field
Business Context
Critical for international trade, VAT determination, and customs processing
Legal Requirement
Mandatory field for address specification according to EN 16931 and international trade regulations
FAQ
Which country codes are valid for sellers?
Use ISO 3166-1 Alpha-2 codes: DE (Germany), AT (Austria), CH (Switzerland), FR (France), etc. Always use uppercase 2-letter codes.
What is the difference between DE, DEU, and Germany?
DE is the correct ISO 3166-1 Alpha-2 code. DEU is Alpha-3, and "Germany" is the country name. Only use "DE" for electronic invoices.
Do I need special codes for territories or regions?
Use the country code of the sovereign state. For example, use "FR" for French overseas territories, "NL" for Netherlands territories.
How does the country code affect VAT treatment?
The country code determines VAT jurisdiction and whether EU VAT rules apply. DE indicates German VAT law, while non-EU codes may trigger different VAT treatments.