BR-19:The Seller tax representative postal address (BG-12) shall be provided in...
Fix: This requires user input to resolve. Provide the correct value for `cac:PostalAddress` (BG-12). Provide the required value in the free validator.
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 Representative Country
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 rejected by Peppol access points and never reaches 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 — the invoice must be corrected and re-sent before it can reach the recipient.
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.
This requires user input to resolve. Provide the correct value for `cac:PostalAddress` (BG-12). Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
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.
BR-19 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.
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.
Related Errors
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Last updated: 15 April 2026
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