# BR-18

> 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)

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-18

## 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 did my invoice fail BR-18?

If the Seller (BG-4) has a Seller tax representative party (BG-11), that representative's name (BT-62) must be provided. A tax representative is a party accountable for VAT on the seller's behalf (typically for non-established sellers), so it must be identifiable by name. The rule guarantees the representative can be named whenever the group is used.

## Common causes

- A cac:TaxRepresentativeParty block was added but cac:PartyName/cbc:Name is missing.
- The representative's name was placed in a different element such as a contact name rather than PartyName.
- An empty TaxRepresentativeParty was emitted by default even though no representative exists.

## How do I fix it?

```
<cac:TaxRepresentativeParty>
  <cac:PartyName>
    <cbc:Name>VAT Rep GmbH</cbc:Name>
  </cac:PartyName>
</cac:TaxRepresentativeParty>
```