BR-20

The tax representative's address must contain a country code (BT-69) — the same requirement as BR-09 and BR-11, for the 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 contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (BG-11).

Why does BR-20 happen?

As with the other two addresses: the country sits as free text on the last address line, or is not carried at all because it goes without saying.

How do you fix BR-20?

Set the ISO 3166-1 code in cac:TaxRepresentativeParty/cac:PostalAddress/cac:Country/cbc:IdentificationCode in UBL, or the representative's ram:PostalTradeAddress/ram:CountryID in CII.

In the XML

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

Fails

<cac:TaxRepresentativeParty>
  <cac:PostalAddress>
    <cbc:CityName>Berlin</cbc:CityName>
    <cbc:PostalZone>10115</cbc:PostalZone>
  </cac:PostalAddress>
</cac:TaxRepresentativeParty>

Fixed

<cac:TaxRepresentativeParty>
  <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.