# 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

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

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.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-IC-11)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-IC-11)

## 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>
```

## Affected Fields

- [BT-72 Actual delivery date](/resources/xrechnung/bt-72-actual-delivery-date)
- [BG-14 Invoicing period](/resources/xrechnung/bt-73-invoicing-period-start-date)
- [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://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.