A code that identifies the country where the buyer's address is located. Must use ISO 3166-1 Alpha-2 format (2-letter country codes).
Critical for determining jurisdiction, VAT treatment, and international trade regulations for buyer organizations
Mandatory field for address specification according to EN 16931 and international trade regulations
/Invoice/cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:PostalTradeAddress/ram:CountryIDDEATCHFRNLBEITESPLDKGermany✗ InvalidDEU✗ Invalidde✗ InvalidD✗ Invalid276✗ InvalidGER✗ InvalidNot necessarily. While XRechnung is primarily used for German public administrations (DE), it can also be used for cross-border transactions with other EU countries.
The buyer's country determines VAT jurisdiction and whether reverse charge procedures apply. DE indicates German VAT law applies to the buyer.
Yes, German companies can invoice buyers in other countries using XRechnung format, especially for EU B2B transactions. Use the appropriate country code for the buyer's location.
Our AI-powered Invoice Converter automatically handles all XRechnung requirements, including proper field validation.