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.

About

ID
IBT-007
Cardinality
0..1
Section
Aligned
Name
TAX point date
Syntax binding
ubl:Invoice / 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).