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.
SB-IBT-007
0..1
cbc:TaxPointDate
urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Identifier | Message |
---|---|
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). |
IBR-SR-49 | [ibr-sr-49]-Value tax point date (ibt-007) MUST occur maximum once |