BR-09 — Missing Seller country code
What it means
The Seller country code is missing (e.g. LV). The country code states which country the seller is registered in — it also affects VAT calculation rules (e.g. whether reverse charge applies to cross-border deals).
How to fix it
Check that the seller's PostalAddress section has a Country block with
an IdentificationCode (ISO 3166-1 alpha-2, e.g. LV). This field
usually fills in together with the rest of the address.
Example
Wrong: PostalAddress without a Country block.
Correct: <cac:Country><cbc:IdentificationCode>LV</cbc:IdentificationCode></cac:Country>.