Reference

BR-20 Tax representative country code is required when the party is present

The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69) when a Seller tax representative party (BG-11) is present.

This is a conditional EN 16931 core rule. The country code states in which member state the tax representative is established and acts for the seller; where VAT is due still follows from the place of supply. The error appears when the representative address holds only a city or street. In CII, BT-69 is ram:SellerTaxRepresentativeTradeParty/ram:PostalTradeAddress/ram:CountryID.

Solution

Add cac:TaxRepresentativeParty/cac:PostalAddress/cac:Country/cbc:IdentificationCode with an ISO 3166-1 alpha-2 code.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-69 = DE — tax representative country code present

Invalid Examples

The tax representative cac:PostalAddress has no cac:Country/cbc:IdentificationCode

Code Examples

Valid XML

<cac:TaxRepresentativeParty>
  <cac:PostalAddress>
    <cac:Country>
      <cbc:IdentificationCode>DE</cbc:IdentificationCode>
    </cac:Country>
  </cac:PostalAddress>
</cac:TaxRepresentativeParty>

Invalid XML

<cac:TaxRepresentativeParty>
  <cac:PostalAddress>
    <cbc:CityName>Berlin</cbc:CityName>
  </cac:PostalAddress>
</cac:TaxRepresentativeParty>

Affected Fields

BT-69 Tax representative country code

BG-12 Seller tax representative postal address

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.