# BT-68 Tax representative country subdivision

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

## Quick answer

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

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-68)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-68)

## In plain language

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.

## Where the field sits

BT-68 belongs to the Seller part of the invoice. UBL 2.1 Syntax: Invoice › cac:TaxRepresentativeParty › cac:PostalAddress › cbc:CountrySubentity. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:ApplicableHeaderTradeAgreement › ram:SellerTaxRepresentativeTradeParty › ram:PostalTradeAddress › ram:CountrySubDivisionName.

## What goes wrong often

Avoid values like: AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Valid Examples

- Bayern
- Île-de-France

## Invalid Examples

- AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA

## Related Fields

- [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

## XML Implementation

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

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

## Create an XRechnung from your PDF

The converter reads the invoice and shows the fields it found before download, so you can check and correct the values. No PDF? Fill in the XRechnung directly in the form.

- [Convert invoice](/en/pdf-to-xrechnung)
- [Fill in XRechnung in the form](/en/create-xrechnung)

Download requires an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.

## Official sources and tools

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