# BR-DE-14 Seller tax representative party must be provided

The seller tax representative party must be provided on the invoice.

## Problem Description

The seller tax representative party must be provided on the invoice.

> **ERROR**: XRechnung 3.0

## Context and Significance

In some cross-border VAT scenarios, a seller may appoint a tax representative. When required by the profile/transaction, the tax representative party must be included so the receiver can validate VAT responsibilities and identifiers.

## Solution

Add the seller tax representative party to the invoice.

## Valid Examples

- Tax representative party with name, address, and VAT/tax ID where applicable

## Invalid Examples

- Tax representative required but missing entirely

## Code Examples

### Valid XML
```
<cac:TaxRepresentativeParty>
  <cac:PartyName><cbc:Name>Tax Rep GmbH</cbc:Name></cac:PartyName>
  <cac:PostalAddress>
    <cbc:StreetName>Example Street 1</cbc:StreetName>
    <cbc:CityName>Berlin</cbc:CityName>
    <cbc:PostalZone>10115</cbc:PostalZone>
    <cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country>
  </cac:PostalAddress>
</cac:TaxRepresentativeParty>
```

### Invalid XML
```
<!-- Missing cac:TaxRepresentativeParty -->
```

## Technical Details

### Affected Fields
Seller Tax Representative Party

## Related Rules

- [BR-DE-6](/resources/kosit-validator-errors/br-de-6-seller-name-must-be-provided)

## 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.