diff --git a/app/models/concerns/invoice/book_keeping.rb b/app/models/concerns/invoice/book_keeping.rb
index 2469f45eb..82e6506c9 100644
--- a/app/models/concerns/invoice/book_keeping.rb
+++ b/app/models/concerns/invoice/book_keeping.rb
@@ -5,7 +5,7 @@ module Concerns
 
       def as_directo_json
         invoice = ActiveSupport::JSON.decode(ActiveSupport::JSON.encode(self))
-        invoice['customer_code'] = buyer.accounting_customer_code
+        invoice['customer'] = compose_directo_customer
         invoice['issue_date'] = issue_date.strftime('%Y-%m-%d')
         invoice['transaction_date'] = account_activity
                                       .bank_transaction&.paid_at&.strftime('%Y-%m-%d')
@@ -21,6 +21,14 @@ module Concerns
              subtotal, precision: 2, separator: '.'
            ) }].as_json
       end
+
+      def compose_directo_customer
+        {
+          'code': buyer.accounting_customer_code,
+          'destination': buyer_country_code,
+          'vat_reg_no': buyer_vat_no,
+        }.as_json
+      end
     end
   end
 end
diff --git a/app/models/concerns/registrar/book_keeping.rb b/app/models/concerns/registrar/book_keeping.rb
index 27645d2cb..60b9c2b1a 100644
--- a/app/models/concerns/registrar/book_keeping.rb
+++ b/app/models/concerns/registrar/book_keeping.rb
@@ -12,7 +12,7 @@ module Concerns
 
         invoice = {
           'number': 1,
-          'customer_code': accounting_customer_code,
+          'customer': compose_directo_customer,
           'language': language == 'en' ? 'ENG' : '', 'currency': activities.first.currency,
           'date': month.end_of_month.strftime('%Y-%m-%d')
         }.as_json
@@ -109,6 +109,14 @@ module Concerns
         }
       end
 
+      def compose_directo_customer
+        {
+          'code': accounting_customer_code,
+          'destination': address_country_code,
+          'vat_reg_no': vat_no,
+        }.as_json
+      end
+
       def load_price(account_activity)
         @pricelists ||= {}
         return @pricelists[account_activity.price_id] if @pricelists.key? account_activity.price_id
diff --git a/test/jobs/directo_invoice_forward_job_test.rb b/test/jobs/directo_invoice_forward_job_test.rb
index 8a4fb43aa..57b1759ff 100644
--- a/test/jobs/directo_invoice_forward_job_test.rb
+++ b/test/jobs/directo_invoice_forward_job_test.rb
@@ -14,6 +14,15 @@ class DirectoInvoiceForwardJobTest < ActiveSupport::TestCase
     Setting.directo_monthly_number_last = 309901
   end
 
+  def test_directo_json_sends_customer_as_hash
+    @invoice.update!(buyer_country_code: @user.address_country_code)
+
+    json_output = @invoice.as_directo_json
+    assert json_output['customer'].is_a? Hash
+    assert_equal @user.accounting_customer_code, json_output['customer']['code']
+    assert_equal @user.address_country_code, json_output['customer']['destination']
+  end
+
   def test_xml_is_include_transaction_date
     @invoice.update(total: @invoice.account_activity.bank_transaction.sum)
     @invoice.account_activity.bank_transaction.update(paid_at: Time.zone.now)