EN16931; 2017-06-28

EN16931

Element

ValueAddedTaxPointDateCode

Documentation

Semantic Data Type

EN16931_ Code. Type

Example

Abc123

Business Rule

BR-CO-3

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

Requirement-ID

R45
R46

Identifier

BT-8

Name

Value added tax point date code

Description

The code of the date when the VAT becomes accountable for the Seller and for the Buyer.

Usage-Note

The code shall distinguish between the following entries of UNTDID 2005 [6]:
- Invoice docment issue date
- Delivery date, actual
- Payment date. The Value added tax point date code is used if the Value added tax point date is not known when the invoice is issued. The use of BT-8 and BT-7 is mutually exclusive.