# BT-68 Tax representative country subdivision

State, province, or other regional subdivision of the seller tax representative address.

## Quick answer

State, province, or other regional subdivision of the seller tax representative address.

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

- validate
- convert

## In plain language

State, province, or other regional subdivision of the seller tax representative address.

State, province, or other regional subdivision of the seller tax representative address.

Use this only where the regional subdivision matters for the representative address or downstream tax processing.

## What you usually enter here

State, province, or region name

Typical valid values include: Bayern, Île-de-France

Optional according to EN 16931-1.

## What goes wrong often

Avoid values like: , AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Examples in context

Use this only where the regional subdivision matters for the representative address or downstream tax processing.

Optional according to EN 16931-1.

## Valid Examples

- Bayern
- Île-de-France

## Invalid Examples

- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Related Fields

Use this only where the regional subdivision matters for the representative address or downstream tax processing.

- [BT-66 Tax representative city](/resources/xrechnung/bt-66-tax-representative-city)
- [BT-67 Tax representative post code](/resources/xrechnung/bt-67-tax-representative-post-code)
- [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-68

### Data Type:
text

### Cardinality:
0..1

### Requirement:
Optional

### Max Length:
50 characters

### Since Version:
Optional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:TaxRepresentativeParty/cac:PostalAddress/cbc:CountrySubentity
```

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

## Why the standard cares about this field

### Business Context
Use this only where the regional subdivision matters for the representative address or downstream tax processing.

### Legal Requirement
Optional according to EN 16931-1.

## 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)