# UBL-SR-22

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

> Seller tax representative name shall occur maximum once, if the Seller has a tax representative

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-22/

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 name shall occur at most once if the seller has a tax representative. The statement has a comma and no period. It says shall, and it capitalizes Seller. The flag is fatal. The context is cac:TaxRepresentativeParty. The published test counts cac:PartyName/cbc:Name with a space before <= and a space after it. It does not compare that name to the seller name.

## What to change

Send at most one tax representative party name.

## 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 two party names.

**Passes the stated condition.** The tax representative party has one party name, or none.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:TaxRepresentativeParty
```

```
(count(cac:PartyName/cbc:Name) <= 1)
```

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