BR-19

Where the seller has a tax representative, that representative's postal address (BG-12) must be provided — the same requirement as BR-08, for a third party.

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

Official rule text

The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).

Why does BR-19 happen?

In master data the representative is often only a name and a tax number; no full address is maintained, because nothing is ever sent to them.

How do you fix BR-19?

Create cac:TaxRepresentativeParty/cac:PostalAddress in UBL, ram:SellerTaxRepresentativeTradeParty/ram:PostalTradeAddress in CII. The country code inside it is required by BR-20.

In the XML

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

Fails

<cac:TaxRepresentativeParty>
  <cac:PartyName>
    <cbc:Name>Steuerkanzlei Muster</cbc:Name>
  </cac:PartyName>
</cac:TaxRepresentativeParty>

Fixed

<cac:TaxRepresentativeParty>
  <cac:PartyName>
    <cbc:Name>Steuerkanzlei Muster</cbc:Name>
  </cac:PartyName>
  <cac:PostalAddress>
    <cbc:CityName>Berlin</cbc:CityName>
    <cbc:PostalZone>10115</cbc:PostalZone>
    <cac:Country>
      <cbc:IdentificationCode>DE</cbc:IdentificationCode>
    </cac:Country>
  </cac:PostalAddress>
</cac:TaxRepresentativeParty>

NormAPI provides technical validation, not tax or legal advice.