Reference
Markdown exportBT-55 Buyer Country Code
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).
Quick answer
Buyer details
Who receives the invoice and which buyer records or routing data must match.
Quick actions
In plain language
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).
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
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-11, BR-CL-14
Examples in context
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
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-55
Data Type:
code
Cardinality:
1..1
Requirement:
Mandatory
Max Length:
2 characters
Since Version:
XRechnung 1.0+
XML Implementation
/Invoice/cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:PostalTradeAddress/ram:CountryIDValidation Rules
BR-11
BR-11
BR-CL-14
BR-CL-14
Next step
Check whether your XRechnung sets BT-55 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-11. 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 determining jurisdiction, VAT treatment, and international trade regulations for buyer organizations
Legal Requirement
Mandatory field for address specification according to EN 16931 and international trade regulations
FAQ
Is the buyer country code always DE for XRechnung?
Not necessarily. While XRechnung is primarily used for German public administrations (DE), it can also be used for cross-border transactions with other EU countries.
How does buyer country code affect VAT treatment?
The buyer's country determines VAT jurisdiction and whether reverse charge procedures apply. DE indicates German VAT law applies to the buyer.
Can German companies have buyers in other countries?
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.