# 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

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

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-40)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-40)

## 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

## 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-09
BR-09

### BR-CL-14
BR-CL-14

## 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.

- [Validate XML](/en/xrechnung-validator)
- [Convert invoice](/en/pdf-to-xrechnung)

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.

## Official sources and tools

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