Element

ValueAddedTaxPointDate

  Documentation

   

EN16931_ Date. Type

2015-06-10

BR-CO-3

Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.

BT-7

R45
R46

Value added tax point date

The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive.

The tax point is usually the date goods were supplied or services completed (the 'basic tax point'). There are some variations. Please refer to Article 226 (7) of the Council Directive 2006/112/EC [2] for more information.
This element is required if the Value added tax point date is different from the Invoice issue date.
Both Buyer and Seller should use the Tax Point Date when provided by the Seller. The use of BT-7 and BT-8 is mutually exclusive.

  Technical Properties

   

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1

EN16931; 2017-06-28

  Issue date:  

28.06.2017

  Print date: 

21.07.2017