# BT-62 Seller tax representative name

Name of the seller tax representative. Use this only when the seller works through a fiscal representative for VAT purposes.

## Quick answer

Name of the seller tax representative. Use this only when the seller works through a fiscal representative for VAT purposes.

> **Seller details**: Who issued the invoice and how the recipient can identify that business reliably.

- validate
- convert

## In plain language

Name of the seller tax representative. Use this only when the seller works through a fiscal representative for VAT purposes.

Name of the seller tax representative. Use this only when the seller works through a fiscal representative for VAT purposes.

This field identifies the party that represents the seller toward the tax authority in countries where a fiscal representative is required.

## What you usually enter here

Free-text legal or business name

Typical valid values include: Fiscal Partner GmbH, Tax Agent BV

Required by BR-18 when BG-11 Seller tax representative party is present. Otherwise optional.

## What goes wrong often

Avoid values like: , AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

Relevant rule codes: BR-18

## Examples in context

This field identifies the party that represents the seller toward the tax authority in countries where a fiscal representative is required.

Required by BR-18 when BG-11 Seller tax representative party is present. Otherwise optional.

## Valid Examples

- Fiscal Partner GmbH
- Tax Agent BV

## Invalid Examples

- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Related Fields

This field identifies the party that represents the seller toward the tax authority in countries where a fiscal representative is required.

- [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier)
- [BT-64 Tax representative address line 1](/resources/xrechnung/bt-64-tax-representative-address-line-1)
- [BT-69 Tax representative country code](/resources/xrechnung/bt-69-tax-representative-country-code)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-62

### Data Type:
text

### Cardinality:
0..1

### Requirement:
Optional

### Max Length:
200 characters

### Since Version:
Conditional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:TaxRepresentativeParty/cac:PartyName/cbc:Name
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty/ram:Name
```

## Validation Rules

### BR-18
BR-18

## Why the standard cares about this field

### Business Context
This field identifies the party that represents the seller toward the tax authority in countries where a fiscal representative is required.

### Legal Requirement
Required by BR-18 when BG-11 Seller tax representative party is present. Otherwise optional.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
