# 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

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).

> **Buyer details**: Who receives the invoice and which buyer records or routing data must match.

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

## 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

## Related Fields

Critical for determining jurisdiction, VAT treatment, and international trade regulations for buyer organizations

- [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
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/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 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.

## 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)