Reference
Markdown exportBT-2 Invoice Issue Date
The date when the Invoice was issued.
BT-2 (Invoice issue date) is the calendar date on which the seller issued the invoice. Mandatory under EN 16931, it must be supplied in ISO 8601 (YYYY-MM-DD) form. The issue date drives VAT reporting periods, payment-term countdowns, and audit trails. Example: 2024-03-27.
BT-2 · EN 16931 / XRechnung 3.x
BT Reference Card
Key EN 16931 and XRechnung facts for this business term.
- BT code
BT-2- Name
- Invoice Issue Date
- Cardinality
- Mandatory (M)
- Business group
- Document
- Data type
- Date
- Example value
2024-03-27- Common error
- BR-03: An Invoice shall have an Invoice issue date. Must be ISO 8601 (YYYY-MM-DD); locale formats like 27.03.2024 are rejected by KoSIT.
Quick answer
The date when the Invoice was issued.
Invoice basics
Core document identifiers, dates, process identifiers, and high-level invoice context.
Quick actions
In plain language
The date when the Invoice was issued.
The date when the Invoice was issued.
The invoice issue date determines when the invoice becomes legally effective and starts payment terms. It is important for VAT reporting periods and legal compliance.
What you usually enter here
ISO 8601 date format (YYYY-MM-DD)
Typical valid values include: 2024-03-27, 2024-12-31, 2025-01-01
Mandatory according to EN 16931-1 and German VAT law (UStG §14). The date must be accurate for VAT reporting and legal enforceability.
What goes wrong often
Avoid values like: 27.03.2024, 03/27/2024, 2024-13-01, 2024-02-30
Relevant rule codes: BR-03
Examples in context
The invoice issue date determines when the invoice becomes legally effective and starts payment terms. It is important for VAT reporting periods and legal compliance.
Mandatory according to EN 16931-1 and German VAT law (UStG §14). The date must be accurate for VAT reporting and legal enforceability.
Valid Examples
- 2024-03-27
- 2024-12-31
- 2025-01-01
Invalid Examples
- 27.03.2024
- 03/27/2024
- 2024-13-01
- 2024-02-30
XML mapping and field facts
Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.
Field ID:
BT-2
Data Type:
date
Cardinality:
1..1
Requirement:
Mandatory
Since Version:
XRechnung 1.0+
XML Implementation
/Invoice/cbc:IssueDate/CrossIndustryInvoice/ExchangedDocument/ram:IssueDateTime/udt:DateTimeStringValidation Rules
BR-03
BR-03
Why the standard cares about this field
Business Context
The invoice issue date determines when the invoice becomes legally effective and starts payment terms. It is important for VAT reporting periods and legal compliance.
Legal Requirement
Mandatory according to EN 16931-1 and German VAT law (UStG §14). The date must be accurate for VAT reporting and legal enforceability.
FAQ
Can the invoice issue date be in the future?
Generally no. The invoice issue date should be the actual date when the invoice was created and sent to the customer.
How does the invoice issue date affect VAT reporting?
The invoice issue date determines in which VAT reporting period the invoice must be included for both the issuer and recipient.