InvoiceGlass

The tax representative's address is missing · BR-19

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

If the invoice includes a seller's tax representative (BG-11), the representative's postal address (BG-12) must be included too. Tax representatives handle VAT on behalf of foreign businesses, and their address is a mandatory detail. Without it the e-invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice that includes the tax representative's address.
  2. If the sender has no tax representative at all, they should remove the section from the invoice entirely.

Rule text and source

Paraphrase · If a seller tax representative is specified, the representative needs a structured postal address (BG-12).

Message to the sender

Subject: Invoice {invoiceNumber} – tax representative address missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The electronic invoice includes a tax representative, but the representative's address is missing (rule BR-19). Could you please send us a corrected version that includes the address, or removes the section if no tax representative is involved?

Kind regards

Example

The representative block has a name and identifier but no postal address. The sender adds the representative’s actual address to that block.

Related rules

Business terms

BG-4, BG-11, BG-12

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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