What it means
When the seller is in the Netherlands and the seller's tax representative is also in the Netherlands, the tax representative's address (BG-12) must contain the street name (BT-64), the city (BT-66) and the post code (BT-67). A tax representative (BG-11) is a party that deals with VAT on the seller's behalf and is named in its own block on the invoice. In UBL the address is cac:TaxRepresentativeParty/cac:PostalAddress.
Why it matters
The Dutch rules ask for the tax representative's street name, city and post code when both the seller and the tax representative are in the Netherlands. When a part is missing, the file fails the Peppol BIS check.
How to fix it
Open the tax representative details in your invoicing software and fill in the street name, the city and the post code. If the invoice does not need a tax representative, clear those details so the block is not sent. If you build the XML yourself, add cbc:StreetName, cbc:CityName and cbc:PostalZone to cac:TaxRepresentativeParty/cac:PostalAddress. Export and recheck the file.
Once the file is corrected, check it again for free: Validate a Peppol BIS invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Read the rule on the publisher's site
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether NL-R-006 still fails, and which other rules do.
Related rules
- NL-R-007 Dutch sellers need payment instructions when the buyer must pay
- NL-R-008 Dutch domestic payment instructions need an allowed code
- NL-R-009 Dutch sellers' order line references need a document-level purchase order number
- NL-R-005 Buyer registration numbers on Dutch domestic invoices need KVK or OIN
- NL-R-004 Dutch domestic invoices need the buyer's street, city and post code
- NL-R-003 A Dutch seller's registration number must use KVK or OIN