Reference

BR-IC-11 Intra-community supply needs a delivery date or invoicing period

In an invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply", the actual delivery date (BT-72) or the invoicing period (BG-14) shall not be blank.

The actual delivery date or invoicing period assigns the intra-community supply to the correct reporting period in the VAT return and the recapitulative statement. It does not by itself prove that the goods left the seller’s member state; that proof comes from transport documents. In practice, the error occurs when the invoice carries only the issue date (BT-2) and the delivery date stays on a separate delivery note.

Solution

Provide cac:Delivery/cbc:ActualDeliveryDate (BT-72) or a cac:InvoicePeriod (BG-14) with at least a start or end date.

Quick actions

Validate XML Convert invoice

Valid Examples

K invoice with BT-72 = 2026-03-15
K invoice with BG-14 (BT-73 = 2026-03-01, BT-74 = 2026-03-31)

Invalid Examples

K invoice with neither BT-72 nor a BG-14 invoicing period

Code Examples

Valid XML

<cac:Delivery>
  <cbc:ActualDeliveryDate>2026-03-15</cbc:ActualDeliveryDate>
</cac:Delivery>

Invalid XML

<cac:Delivery>
  <cac:DeliveryLocation>
    <cac:Address>
      <cac:Country><cbc:IdentificationCode>FR</cbc:IdentificationCode></cac:Country>
    </cac:Address>
  </cac:DeliveryLocation>
</cac:Delivery>