What it means
When the seller has a tax representative (BG-11), the representative's postal address (BG-12) must have a first address line (BT-64). A blank line or one with only spaces counts as missing. In the XML it is cbc:StreetName in the cac:PostalAddress of cac:TaxRepresentativeParty.
Why it matters
A tax representative is appointed to deal with VAT on the seller's behalf, so the recipient and the tax authority need an address to reach them. An incomplete address fails the Romanian rules and the file is rejected.
How to fix it
Check the tax representative details in your invoicing software, usually in the seller or company settings, and fill in the street and number. If the seller has no tax representative, clear that whole section so that no empty tax representative block is sent. Most sellers never need one.
The rule as published
Adresa poștala a reprezentantului fiscal al Vanzatorului (BG-12) trebuie sa contina Linia 1 (BT-64), daca Vanzatorul (BG-4) are un reprezentant fiscal al Vanzatorului (BG-11). #Tax representative address line 1 BT-64 ) must be provided, if the Seller (BG-4) has a Seller tax representative party (BG-11) Business terms: BG-4, BG-11, BG-12, BT-64
Where this rule applies
| Rule set | Version |
|---|---|
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-RO-140 still fails, and which other rules do.