# 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-19

## 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 did my invoice fail BR-19?

If the Seller (BG-4) has a Seller tax representative party (BG-11), the Seller tax representative postal address (BG-12) must be provided. The representative is a VAT-liable party, so its full postal address is required for tax and legal purposes. This rule ensures the representative's address group is present whenever the representative is declared.

## Common causes

- A cac:TaxRepresentativeParty was included without a cac:PostalAddress child.
- The postal address was attached to the Seller party instead of the tax representative party.
- The address group was left empty because address data for the representative was not available in the source system.

## How do I fix it?

```
<cac:TaxRepresentativeParty>
  <cac:PartyName><cbc:Name>VAT Rep GmbH</cbc:Name></cac:PartyName>
  <cac:PostalAddress>
    <cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country>
  </cac:PostalAddress>
</cac:TaxRepresentativeParty>
```