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BR-19: Seller tax representative postal address (BG-12) is missing

Official message

[BR-19] 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).

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-19] 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).

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-19] 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).

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-12, BG-4, BG-11

What does this mean?

If the seller has a tax representative (BG-11), its postal address (Seller tax representative postal address, BG-12) must be provided in the invoice. The tax representative group exists, the address is missing.

Typical causes

Only name and VAT identifier were given for the tax representative.
The generating system omits the address group when individual address fields are empty.

How to fix the error

Provide the tax representative's postal address, at least with the country code (BT-69, BR-20).
CII: ram:SellerTaxRepresentativeTradeParty/ram:PostalTradeAddress, UBL: cac:TaxRepresentativeParty/cac:PostalAddress.
Generate and validate the invoice again.

In E-Rechnungsfreund

In the invoice form ("Experte" view), section "Steuervertreter (BG-11)" (tax representative), fill in the address, at least the field "Land (BT-40/55)" (country). The postal address is only output if at least one of the fields street, post code, city or country is filled in.

Example

Wrong

<ram:SellerTaxRepresentativeTradeParty>
  <ram:Name>Tax Representation Ltd</ram:Name>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE987654321</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTaxRepresentativeTradeParty>

Correct

<ram:SellerTaxRepresentativeTradeParty>
  <ram:Name>Tax Representation Ltd</ram:Name>
  <ram:PostalTradeAddress>
    <ram:PostcodeCode>50667</ram:PostcodeCode>
    <ram:LineOne>Domplatz 3</ram:LineOne>
    <ram:CityName>Köln</ram:CityName>
    <ram:CountryID>DE</ram:CountryID>
  </ram:PostalTradeAddress>
  <ram:SpecifiedTaxRegistration>
    <ram:ID schemeID="VA">DE987654321</ram:ID>
  </ram:SpecifiedTaxRegistration>
</ram:SellerTaxRepresentativeTradeParty>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //ram:SellerTaxRepresentativeTradeParty

(ram:PostalTradeAddress)

EN 16931 (UBL) (UBL)

Context: cac:TaxRepresentativeParty

exists(cac:PostalAddress)

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000077

Context: //ram:SellerTaxRepresentativeTradeParty

(ram:PostalTradeAddress)

Related validation rules

  • BR-01: Specification identifier (BT-24) is missing
  • BR-02: Invoice number (BT-1) is missing
  • BR-03: Invoice issue date (BT-2) is missing
  • BR-04: Invoice type code (BT-3) is missing
  • BR-05: Invoice currency code (BT-5) is missing
  • BR-06: Seller name (BT-27) is missing

Last updated:
Explanation of the validation rule, not legal or tax advice.