BR-18

Where the seller has a tax representative (BG-11), the representative's name (BT-62) must be provided.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

The Seller tax representative name (BT-62) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).

Why does BR-18 happen?

The group is usually created only to hold the representative's VAT identifier, that being the part with tax consequences. The name does not follow it in.

How do you fix BR-18?

Set BT-62 in cac:TaxRepresentativeParty/cac:PartyName/cbc:Name in UBL, ram:SellerTaxRepresentativeTradeParty/ram:Name in CII. The address and VAT identifier are required by BR-19 and BR-56.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cac:TaxRepresentativeParty>
  <cac:PartyTaxScheme>
    <cbc:CompanyID>DE811234567</cbc:CompanyID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:PartyTaxScheme>
</cac:TaxRepresentativeParty>

Fixed

<cac:TaxRepresentativeParty>
  <cac:PartyName>
    <cbc:Name>Steuerkanzlei Muster</cbc:Name>
  </cac:PartyName>
  <cac:PartyTaxScheme>
    <cbc:CompanyID>DE811234567</cbc:CompanyID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:PartyTaxScheme>
</cac:TaxRepresentativeParty>

NormAPI provides technical validation, not tax or legal advice.