# BR-19

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> 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).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-19/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

The seller tax representative postal address (BG-12) must be provided if the seller (BG-4) has a seller tax representative party (BG-11). The official message names BG-12 and ends with a period. The published test checks that a postal address exists. The context is the tax representative party.

## What to change

Add the tax representative postal address (BG-12) on the tax representative party.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** The tax representative party has no postal address.

**Passes the stated condition.** The tax representative party has a postal address element.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:TaxRepresentativeParty
```

```
exists(cac:PostalAddress)
```

[All rule notes](https://einvoicegoblin.com/rules/index.md) · [JSON](https://einvoicegoblin.com/rules/BR-19.json) · [HTML](https://einvoicegoblin.com/rules/BR-19/) · [llms.txt](https://einvoicegoblin.com/llms.txt) · [Invoice page](https://einvoicegoblin.com/) · [Privacy](https://einvoicegoblin.com/privacy.html)