# BT-69 Tax representative country code

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

## Quick answer

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

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-69)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-69)

## In plain language

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.

## Where the field sits

BT-69 belongs to the Seller part of the invoice. UBL 2.1 Syntax: Invoice › cac:TaxRepresentativeParty › cac:PostalAddress › cac:Country › cbc:IdentificationCode. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:ApplicableHeaderTradeAgreement › ram:SellerTaxRepresentativeTradeParty › ram:PostalTradeAddress › ram:CountryID.

## What goes wrong often

Avoid values like: DEU, Deutschland

Relevant rule codes: BR-20

## Valid Examples

- DE
- FR
- NL

## Invalid Examples

- DEU
- Deutschland

## Related Fields

- [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

## XML Implementation

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

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

## Validation Rules

### BR-20
BR-20

## Check whether your XRechnung sets BT-69 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-20. 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.

## 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)