VAT 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.

About

ID
IBT-007
Cardinality
0..1
Section
Aligned
Name
VAT point date
Syntax binding
ubl:CreditNote / cbc:TaxPointDate
Rules
  • IBR-SR-49: [ibr-sr-49]-Value tax point date (ibt-007) MUST occur maximum once
  • IBR-073: [ibr-073]-A date MUST be formatted YYYY-MM-DD in (ibt-002), (ibt-007), (ibt-009), (ibt-026), (ibt-072), (ibt-073), (ibt-074), (ibt-134), (ibt-135).