BR-10 Buyer address missing

The buyer's postal address is missing.

What the rule says

An Invoice shall contain the Buyer postal address (BG-8).

The rule's official wording (CEN / KoSIT). The German XRechnung rules are published in German.

Why it happens

The invoice has no postal address for the customer (BG-8).

How to fix it

Add the customer's street, postcode, city and country to the customer record.

Applies to

Every EN 16931 e-invoice: XRechnung, ZUGFeRD / Factur-X, Peppol and others.

Check your invoice again Create an invoice that passes

More about BR-10

The buyer's address belongs on every invoice by law (§ 14 (4) No. 1 UStG), and the buyer's country decides several tax questions: whether reverse charge applies, whether a supply is intra-EU, or whether it's an export. BR-10 means the whole address group is missing.

If the goods went somewhere other than the buyer's address, add that as a separate delivery address. Don't replace the buyer's address with it, because the buyer's address is the one used for tax purposes.

The fields involved

BG-8 Buyer postal address: CII ram:BuyerTradeParty/ram:PostalTradeAddress; UBL cac:AccountingCustomerParty/cac:Party/cac:PostalAddress
BT-55 Buyer country code: CII ram:BuyerTradeParty/ram:PostalTradeAddress/ram:CountryID; UBL cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode

Typical situations

The customer was created with just a name and email address.
The address only exists in the printed address window of the PDF.
The exporter writes only the delivery address and skips the buyer's own address.

Example

The buyer's address in CII:

<ram:BuyerTradeParty>
  <ram:Name>Beispiel Handel AG</ram:Name>
  <ram:PostalTradeAddress>
    <ram:PostcodeCode>80331</ram:PostcodeCode>
    <ram:LineOne>Hauptplatz 5</ram:LineOne>
    <ram:CityName>München</ram:CityName>
    <ram:CountryID>DE</ram:CountryID>
  </ram:PostalTradeAddress>
</ram:BuyerTradeParty>