Country to which the goods are to be finally delivered under transport contract terms (operational term). Meaning the country where the goods are handed over (transfer of ownership) to the customer. Code in ISO 3166-1 alpha-2

invoic_Examples
 <property name="countryOfDelivery" code="DE">Germany</property> 
invoic_XPATH

/b24Message/invoice/item/property[@name="countryOfDelivery"]

invoic_Required
No
invoic_Type
Text
invoic_Sort
19400