# BT-69 Tax representative country code

Country code of the seller tax representative address in ISO 3166-1 alpha-2 format.

## Quick answer

Country code of the seller tax representative address in ISO 3166-1 alpha-2 format.

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

- validate
- convert

## In plain language

Country code of the seller tax representative address in ISO 3166-1 alpha-2 format.

Country code of the seller tax representative address in ISO 3166-1 alpha-2 format.

This code closes the tax representative postal address and is essential for cross-border VAT scenarios.

## What you usually enter here

ISO 3166-1 alpha-2 country code

Typical valid values include: DE, FR, NL

Required by BR-20 when the seller tax representative address BG-12 is present. Use ISO 3166-1 alpha-2.

## What goes wrong often

Avoid values like: DEU, Deutschland,

Relevant rule codes: BR-20

## Examples in context

This code closes the tax representative postal address and is essential for cross-border VAT scenarios.

Required by BR-20 when the seller tax representative address BG-12 is present. Use ISO 3166-1 alpha-2.

## Valid Examples

- DE
- FR
- NL

## Invalid Examples

- DEU
- Deutschland

## Related Fields

This code closes the tax representative postal address and is essential for cross-border VAT scenarios.

- [BT-64 Tax representative address line 1](/resources/xrechnung/bt-64-tax-representative-address-line-1)
- [BT-66 Tax representative city](/resources/xrechnung/bt-66-tax-representative-city)
- [BT-67 Tax representative post code](/resources/xrechnung/bt-67-tax-representative-post-code)
- [BT-68 Tax representative country subdivision](/resources/xrechnung/bt-68-tax-representative-country-subdivision)

## 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-69

### Data Type:
code

### Cardinality:
1..1

### Requirement:
Mandatory

### Max Length:
2 characters

### Since Version:
Conditional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:TaxRepresentativeParty/cac:PostalAddress/cac:Country/cbc:IdentificationCode
```

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

## Validation Rules

### BR-20
BR-20

## Why the standard cares about this field

### Business Context
This code closes the tax representative postal address and is essential for cross-border VAT scenarios.

### Legal Requirement
Required by BR-20 when the seller tax representative address BG-12 is present. Use ISO 3166-1 alpha-2.

## 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)