Reference
Markdown exportBR-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.
Problem Description
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.
ERROR
XRechnung 3.0
Context and Significance
Intra-community exemption depends on proof that the goods actually moved across a border, so the invoice must state when the supply took place.
Solution
Provide cac:Delivery/cbc:ActualDeliveryDate (BT-72) or a cac:InvoicePeriod (BG-14) with at least a start or end date.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- 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
Use these points as the practical checks for this section.
- K invoice with neither BT-72 nor a BG-14 invoicing period
Code Examples
<cac:Delivery>
<cbc:ActualDeliveryDate>2026-03-15</cbc:ActualDeliveryDate>
</cac:Delivery><cac:Delivery>
<cac:DeliveryLocation>
<cac:Address>
<cac:Country><cbc:IdentificationCode>FR</cbc:IdentificationCode></cac:Country>
</cac:Address>
</cac:DeliveryLocation>
</cac:Delivery>
<!-- no ActualDeliveryDate (BT-72) and no InvoicePeriod (BG-14) -->