# BT-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.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-55)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-55)

## In plain language

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

## Where the field sits

BT-55 belongs to the Buyer part of the invoice. UBL 2.1 Syntax: Invoice › cac:AccountingCustomerParty › cac:Party › cac:PostalAddress › cac:Country › cbc:IdentificationCode. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:ApplicableHeaderTradeAgreement › ram:BuyerTradeParty › ram:PostalTradeAddress › ram:CountryID.

## What goes wrong often

Avoid values like: Germany, DEU, de, D

Relevant rule codes: BR-11, BR-CL-14

## Valid Examples

- DE
- AT
- CH
- FR
- NL
- BE
- IT
- ES
- PL
- DK

## Invalid Examples

- Germany
- DEU
- de
- D
- 276
- GER

## Related Fields

- [BT-50 Buyer Address Line 1](/resources/xrechnung/bt-50-buyer-address-line-1)
- [BT-51 Buyer address line 2](/resources/xrechnung/bt-51-buyer-address-line-2)
- [BT-52 Buyer City](/resources/xrechnung/bt-52-buyer-city)
- [BT-53 Buyer Post Code](/resources/xrechnung/bt-53-buyer-post-code)
- [BT-54 Buyer country subdivision](/resources/xrechnung/bt-54-buyer-country-subdivision)
- [BT-40 Seller Country Code](/resources/xrechnung/bt-40-seller-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-55

### 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:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode
```

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

## Validation Rules

### BR-11
BR-11

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

## 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.

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

Free, no account needed. XML file up to 2 MB.

## 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.

## 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)