Reference
Markdown exportBT-7 Value Added Tax Point Date
The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive. This element is required if the Value added tax point date is different from the Invoice issue date.
BT-7 (Value added tax point date) is the date on which VAT becomes chargeable. Conditional in EN 16931 — required only when the tax point differs from the invoice issue date. ISO 8601 (YYYY-MM-DD) format. Mutually exclusive with BT-8 (VAT date code). Example: 2024-03-15.
BT-7 · EN 16931 / XRechnung 3.x
BT Reference Card
Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.
- BT code
BT-7- Name
- Value Added Tax Point Date
- Cardinality
- Conditional (C)
- Business group
- Document
- Data type
- Date
- Example value
2024-03-15
Quick answer
The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive. This element is required if the Value added tax point date is different from the Invoice issue date.
Invoice basics
Core document identifiers, dates, process identifiers, and high-level invoice context.
Quick actions
In plain language
The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive. This element is required if the Value added tax point date is different from the Invoice issue date.
The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive. This element is required if the Value added tax point date is different from the Invoice issue date.
The VAT point date determines when VAT becomes chargeable for accounting and reporting purposes. It may differ from the invoice issue date in cases of advance payments, continuous services, delivery scheduling, or specific contractual arrangements. This date is important for determining the correct VAT reporting period and ensuring compliance with tax authorities.
What you usually enter here
ISO 8601 date format (YYYY-MM-DD)
Typical valid values include: 2024-03-15, 2024-12-31, 2025-01-01, 2024-06-30
Optional according to EN 16931-1, but required if the VAT point date differs from invoice issue date (BT-2). Mutually exclusive with BT-8 (VAT point date code) per validation rule BR-CO-03. German VAT law (UStG §13) defines when VAT becomes chargeable - typically at delivery completion for goods or service completion for services.
What goes wrong often
Avoid values like: 15.03.2024, 03/15/2024, 2024-13-01, 2024-02-30
Relevant rule codes: BR-CO-03
Examples in context
The VAT point date determines when VAT becomes chargeable for accounting and reporting purposes. It may differ from the invoice issue date in cases of advance payments, continuous services, delivery scheduling, or specific contractual arrangements. This date is important for determining the correct VAT reporting period and ensuring compliance with tax authorities.
Optional according to EN 16931-1, but required if the VAT point date differs from invoice issue date (BT-2). Mutually exclusive with BT-8 (VAT point date code) per validation rule BR-CO-03. German VAT law (UStG §13) defines when VAT becomes chargeable - typically at delivery completion for goods or service completion for services.
Valid Examples
Use these points as the practical checks for this section.
- 2024-03-15
- 2024-12-31
- 2025-01-01
- 2024-06-30
Invalid Examples
Use these points as the practical checks for this section.
- 15.03.2024
- 03/15/2024
- 2024-13-01
- 2024-02-30
- 31-12-2024
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-7
Data Type:
date
Cardinality:
0..1
Requirement:
Optional
XML Implementation
/Invoice/cbc:TaxPointDate/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:TaxPointDateValidation Rules
BR-CO-03
BR-CO-03
Why the standard cares about this field
Business Context
The VAT point date determines when VAT becomes chargeable for accounting and reporting purposes. It may differ from the invoice issue date in cases of advance payments, continuous services, delivery scheduling, or specific contractual arrangements. This date is important for determining the correct VAT reporting period and ensuring compliance with tax authorities.
Legal Requirement
Optional according to EN 16931-1, but required if the VAT point date differs from invoice issue date (BT-2). Mutually exclusive with BT-8 (VAT point date code) per validation rule BR-CO-03. German VAT law (UStG §13) defines when VAT becomes chargeable - typically at delivery completion for goods or service completion for services.
FAQ
When should I use BT-7 instead of leaving it empty?
Use BT-7 only when the VAT becomes chargeable on a different date than the invoice issue date (BT-2). Common scenarios include advance payments, phased deliveries, long-term service contracts, or when goods are delivered before/after invoicing.
What is the difference between BT-7 and BT-8?
BT-7 provides an explicit date when VAT becomes chargeable, while BT-8 provides a code representing when VAT becomes chargeable. They are mutually exclusive - you can use either BT-7 or BT-8, but never both in the same invoice.
How does BT-7 affect VAT reporting in Germany?
The VAT point date (BT-7) determines which VAT reporting period the transaction belongs to, not the invoice issue date. This is important for accurate VAT returns and compliance with German tax authorities (UStG §13). Incorrect VAT point dates can lead to penalties.
Can the VAT point date be earlier than the invoice date?
Yes, the VAT point date can be earlier than the invoice date. This commonly occurs when goods are delivered or services are completed before the invoice is issued. German law requires VAT to be reported based on the actual delivery/service date, not the invoicing date.
What happens if I provide both BT-7 and BT-8?
This will result in a validation error (BR-CO-03). The EN16931 standard requires that BT-7 (VAT point date) and BT-8 (VAT point date code) are mutually exclusive. You must choose one method or the other to specify when VAT becomes chargeable.
What are common scenarios where VAT point date differs from invoice date?
Common scenarios include: advance payments received before delivery, construction projects with milestone billing, subscription services billed in advance, consignment sales, drop shipping arrangements, and long-term contracts where services are delivered over time but invoiced periodically.