# BR-09

> The invoice is missing the Seller country code (BT-40). Provide it as an ISO 3166-1 alpha-2 code inside the seller postal address.

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-09

## Official rule text

The Seller postal address (BG-5) shall contain a Seller country code (BT-40).

## Why did my invoice fail BR-09?

The Seller postal address (BG-5) must include a Seller country code (BT-40), identifying the country where the seller is located. This drives VAT treatment and cross-border handling. In UBL it is cac:PostalAddress/cac:Country/cbc:IdentificationCode and must be a valid ISO 3166-1 alpha-2 code.

## Common causes

- The Country/IdentificationCode under the seller postal address is missing.
- A country name (e.g. 'Germany') was used instead of the ISO 3166-1 alpha-2 code.
- An invalid or obsolete two-letter code was supplied.
- The code was placed on the buyer address but omitted for the seller.

## How do I fix it?

```
<cac:PostalAddress><cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country></cac:PostalAddress>
```