# BR-CO-3 Value added tax point date and date code are mutually exclusive

The Value added tax point date (BT-7) and the Value added tax point date code (BT-8) cannot both be present on the same invoice. Use exactly one of them.

## Problem Description

The Value added tax point date (BT-7) and the Value added tax point date code (BT-8) cannot both be present on the same invoice. Use exactly one of them.

> **ERROR**: XRechnung 3.0

## Context and Significance

EN 16931 lets the issuer indicate the VAT point either as an explicit date or as a coded reference (for example, the delivery date). Allowing both would make tax-point reporting ambiguous and break downstream tax accounting reconciliation.

## Solution

Remove either BT-7 or BT-8 so that only one of the two VAT point indicators is present.

- validate
- convert

## Valid Examples

- BT-7 = 2026-03-31, BT-8 absent
- BT-8 = 3 (invoice date), BT-7 absent

## Invalid Examples

- BT-7 = 2026-03-31 and BT-8 = 35 set on the same invoice
- Both VAT point date and date code populated in the same VAT breakdown

## Technical Details

### Affected Fields
BT-7 Value added tax point date, BT-8 Value added tax point date code

## Related Rules

- [BR-CO-4](/resources/kosit-validator-errors/br-co-4-each-invoice-line-must-have-vat-category-code)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.