IBR-SR-49

[ibr-sr-49]-Value tax point date (ibt-007) MUST occur maximum once

Targeted Semantic Element

  1. IBT-007-TAX point date : The date when the TAX 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 TAX directive.

Schematron Rules

  1. IBR-SR-49
    2. Flag
    fatal
    Context
    /ubl:Invoice | /cn:CreditNote
    Message
    [ibr-sr-49]-Value tax point date (ibt-007) MUST occur maximum once