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, according to the VAT directive.This element is required if the Value added tax point date is different from the Invoice issue date.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Date
Example value
2017-11-01
Business terms
BT-7
Rules
Identifier/Error message Flag
BR-CO-03
Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
fatal