# 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.

## 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.

- validate
- convert

## 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>
<!-- no ActualDeliveryDate (BT-72) and no InvoicePeriod (BG-14) -->
```

## Affected Fields

- [BT-72 Actual delivery date](/resources/xrechnung/bt-72-actual-delivery-date)
- [BG-14 Invoicing period](/resources/xrechnung)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-IC-12](/resources/kosit-validator-errors/br-ic-12-deliver-to-country-required)
- [BR-IC-01](/resources/kosit-validator-errors/br-ic-01-intra-community-vat-breakdown-required)
- [BR-CO-18](/resources/kosit-validator-errors/br-co-18-vat-breakdown-required)

## 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.