The code of the date when the VAT becomes accountable for the Seller and for the Buyer.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
35
Business terms
BT-8
Code lists
VAT date code (UNCL2005 subset)
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
BR-CL-06
Value added tax point date code MUST be coded using a restriction of UNTDID 2005.
fatal
PEPPOL-EN16931-CL006
Invoice period description code must be according to UNCL 2005 D.16B.
fatal