What it means
If the seller has appointed a tax representative to account for VAT on its behalf, that party sits in cac:TaxRepresentativeParty (BG-11) and its postal address is BG-12. EN 16931 only has fields for the address lines, city, post code, country subdivision and country code. The rule flags a cbc:TimezoneOffset in that address, a value such as +01:00 that UBL allows but EN 16931 has no field for. It applies to invoices and credit notes alike.
Why it matters
EN 16931 does not use a time zone offset in the tax representative's postal address (BG-12).
How to fix it
Remove cbc:TimezoneOffset from cac:TaxRepresentativeParty/cac:PostalAddress in the exported XML. Do not leave an empty cbc:TimezoneOffset element behind. If your software adds it automatically, ask the vendor how to omit it. Recheck the exported file.
Once the file is corrected, check it again for free: Validate an invoice against EN 16931
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
A UBL invoice should not include the TaxRepresentativeParty PostalAddress TimezoneOffset Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| 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 UBL-CR-322 still fails, and which other rules do.
Related rules
- UBL-CR-323 No country name in the tax representative's address
- UBL-CR-324 No map coordinates in the tax representative's address
- UBL-CR-325 No physical location for the tax representative
- UBL-CR-326 No registration name in the tax representative's tax details
- UBL-CR-327 No tax level code for the tax representative
- UBL-CR-328 No exemption reason code for the tax representative