What it means
The postal address of the seller's tax representative (BG-12) has a third address line (BT-164). In UBL that is the address line element, while lines 1 and 2 are the street name and the additional street name. The warning appears whenever the third line is present, whatever it says. In the CII version of the Dutch rules the same check looks at the CII third address line and calls it not recommended, but allowed.
Why it matters
This is a warning, so the invoice is not rejected. The Dutch profile prefers addresses without a third line, so you cannot count on the recipient's software to read or show it.
How to fix it
Find the tax representative details in your invoicing software. Put the street and house number in line 1, any extra detail in line 2, and empty line 3. Most invoices have no tax representative, so if you see this warning, check that the details were meant to be there. It is worth fixing for a clean check, and you can otherwise leave it.
The rule as published
The use of the tax representative address line 3 (cac:TaxRepresentativePart/cac:PostalAddress/cac:AddressLine/cbc:Line) is not recommended Where NLCIUS (CII) run it, the rule reads:
The use of the tax representative address line 3 (/*/*/ram:SellerTaxRepresentativeTradeParty/ram:PostalTradeAddress/ram:LineThree) is not recommended, but allowed Where this rule applies
| Rule set | Version |
|---|---|
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
Check your file
Drop your e-invoice to see whether BR-NL-27-3 still fails, and which other rules do.