Reference

BR-CL-06 VAT point date code must use the allowed code list

The value added tax point date code (BT-8) must be 3, 35 or 432 in UBL (restriction of UNTDID 2005) and 5, 29 or 72 in CII (restriction of UNTDID 2475).

BT-8 names the event that fixes the VAT point date when no explicit date (BT-7) is given; BT-7 and BT-8 must not both be present (BR-CO-3). The rule typically fails after a conversion between UBL and CII that copies the code unchanged, because each syntax uses its own code list. Another cause is a general date qualifier such as 137 (document date). Example: when VAT becomes due on payment, use 432 in UBL and 72 in CII.

Solution

In UBL (cac:InvoicePeriod/cbc:DescriptionCode), use 3 (invoice date), 35 (actual delivery date) or 432 (payment date). In CII (ram:ApplicableTradeTax/ram:DueDateTypeCode), use 5 (invoice date), 29 (delivery date) or 72 (payment date). Do not mix the two lists.

Quick actions

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Valid Examples

UBL: BT-8 = 35 — actual delivery date
CII: BT-8 = 72 — payment date

Invalid Examples

UBL: BT-8 = 5 — CII code, not allowed in UBL
CII: BT-8 = 35 — UBL code, not allowed in CII
UBL: BT-8 = 137 — document date, outside the restriction

Code Examples

Valid XML

<cac:InvoicePeriod>
  <cbc:DescriptionCode>35</cbc:DescriptionCode>
</cac:InvoicePeriod>

Invalid XML

<cac:InvoicePeriod>
  <cbc:DescriptionCode>5</cbc:DescriptionCode>
</cac:InvoicePeriod>

Affected Fields

BT-8 Value added tax point date code

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