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Warning

BR-NL-27-3: Avoid a third address line for the tax representative

In short

Warning: worth checking.

BR-NL-27-3 means the address of the seller's tax representative has a third address line, which the Dutch NLCIUS rules do not recommend. The invoice is still accepted; to clear the warning, move that text into address line 1 or 2, or remove it.

On this page

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
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether BR-NL-27-3 still fails, and which other rules do.

Updated 6 November 2026