# BR-20

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 contain a Tax representative country code (BT-69), 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-20/

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 contain a tax representative country code (BT-69) if the seller (BG-4) has a seller tax representative party (BG-11). The message says "shall contain" and names BG-12. The context is the tax representative postal address. The published test checks that the country identification code is not blank. The comparison is != '' with a space.

## What to change

Fill the tax representative country identification code (BT-69) on the tax representative postal address (BG-12).

## Illustration

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

**Fails the stated condition.** The tax representative postal address has no country identification code, or that code is blank.

**Passes the stated condition.** The tax representative country identification code contains a non-empty value.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:TaxRepresentativeParty/cac:PostalAddress
```

```
normalize-space(cac:Country/cbc:IdentificationCode) != ''
```

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