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Warning

UBL-CR-340: No power of attorney for the tax representative

In short

Warning: worth checking.

UBL-CR-340 means the seller's tax representative has a power of attorney (cac:PowerOfAttorney), which EN 16931 does not use. Remove the block.

On this page

What it means

The rule flags a cac:PowerOfAttorney under cac:TaxRepresentativeParty. EN 16931 has no field for it. The tax representative itself is described only by a name (BT-62), a VAT number (BT-63) and a postal address (BG-12). It applies to invoices and credit notes.

Why it matters

EN 16931 does not use a power of attorney block within the tax representative's details.

How to fix it

Leave the power of attorney block out of the tax representative's XML export. If you build the XML yourself, delete cac:PowerOfAttorney from cac:TaxRepresentativeParty. 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 PowerOfAttorney

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
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether UBL-CR-340 still fails, and which other rules do.

Updated 6 November 2026