BR-19:The Seller tax representative postal address (BG-12) shall be provided in...
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). This applies to the `cac:PostalAddress` element in the invoice XML.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Tax Category Code
What is BR-19?
BR-19 is a fatal validation rule defined in the EN 16931 specification. It validates the ID element under TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: //cac:TaxCategory/cbc:ID
Why This Error Matters
Invoice rejected. Tax authorities require full contact details for the fiscal representative.
BR-19 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-19
- ·Specification: EN 16931
How to Fix It
Identify VAT treatment
S=Standard, Z=Zero, E=Exempt, AE=Reverse charge
Add category ID
Use correct code for tax treatment
Match rates
S requires percent, exemptions need reason
Before / After
<cac:TaxRepresentativeParty> <cac:PostalAddress><!-- invalid or missing value --></cac:PostalAddress> </cac:TaxRepresentativeParty>
<cac:TaxRepresentativeParty> <cac:PostalAddress>correct-value</cac:PostalAddress> </cac:TaxRepresentativeParty>
Technical Reference
XPath: //cac:TaxCategory/cbc:IDCode Example
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>21</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>Common Causes
- ·Tax representative party added without postal address
- ·Fiscal rep PostalAddress not mapped in template
- ·Representative setup in ERP missing address fields
- ·Address components not filled for tax representative
- ·Cross-border VAT setup incomplete
Seeing this in production? The API handles BR-19 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Each tax subtotal and line item must have a VAT category code.
Add the correct VAT category code (S, Z, E, AE, K, G, O, L, M). You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-19 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-19 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including tax category code required.
BR-19 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-19 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.