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: Value tax point date (ibt-007) MUST occur maximum once
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).