What it means
When the seller's tax representative (BG-11, also called fiscal representative) has an address in the Netherlands, that address (BG-12) must contain the street name (BT-75), the city (BT-77) and the postcode (BT-78). A representative in another country is not checked.
Why it matters
The Dutch NLCIUS rules want a complete address for a tax representative who is in the Netherlands. If one part is missing, the file fails the check and the invoice is rejected.
How to fix it
A tax representative is a person or firm appointed to deal with a seller's VAT in a country where the seller is not established. Most invoices have none. If yours names one, complete the street, the city and the postcode of its address in your invoicing software. If it was added by mistake, remove it.
The rule as published
For suppliers in the Netherlands, if the fiscal representative is in the Netherlands, the representative's address (cac:TaxRepresentativeParty/cac:PostalAddress) MUST contain street name (cbc:StreetName), city (cbc:CityName) and postal zone (cbc:PostalZone) 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-5 still fails, and which other rules do.
Related rules
- BR-NL-7 Use an allowed document type code: 380, 381, 384 or 389
- BR-NL-8 The type code and the UBL layout must agree: 381 is a credit note
- BR-NL-9 A corrective invoice must refer to the invoice it corrects
- BR-NL-10 A Dutch buyer's company registration number must be KVK or OIN
- BR-NL-11 Invoices with an amount due need payment instructions
- BR-NL-12 Payment method code must be 30, 48, 49, 57, 58 or 59