# 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.

## Problem Description

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.

> **ERROR**: XRechnung 3.0

## Context and Significance

This is a core EN16931 conditional rule; the tax representative country determines the applicable VAT jurisdiction and must be named when the party is declared.

## Solution

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

- validate
- convert

## 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](/resources/xrechnung/bt-69-tax-representative-country-code)
- [BG-12 Seller tax representative postal address](/resources/xrechnung)

## Related Rules

- [BR-18](/resources/kosit-validator-errors/br-18-tax-representative-name-required)
- [BR-19](/resources/kosit-validator-errors/br-19-tax-representative-address-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.