# BT-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

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).

> **Seller details**: Who issued the invoice and how the recipient can identify that business reliably.

## 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-CO-26, CL-ISO-3166-1

## 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

## Related Fields

Critical for international trade, VAT determination, and customs processing

- [BT-35 Seller Address Line 1](/resources/xrechnung/bt-35-seller-address-line-1)
- [BT-36 Seller address line 2](/resources/xrechnung/bt-36-seller-address-line-2)
- [BT-37 Seller City](/resources/xrechnung/bt-37-seller-city)
- [BT-38 Seller Post Code](/resources/xrechnung/bt-38-seller-post-code)
- [BT-39 Seller country subdivision](/resources/xrechnung/bt-39-seller-country-subdivision)
- [BT-55 Buyer Country Code](/resources/xrechnung/bt-55-buyer-country-code)

## 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

### UBL 2.1 Syntax
```
/Invoice/cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:PostalTradeAddress/ram:CountryID
```

## Validation Rules

### BR-CO-26
BR-CO-26

### CL-ISO-3166-1
CL-ISO-3166-1

## 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.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)