Reference
Markdown exportBT-72 Actual delivery date
Date on which the goods were delivered or the service was actually performed.
BT-72 (Actual delivery date) records the date on which the goods or services were supplied, inside BG-13, expressed as an ISO 8601 date. Optional under EN 16931 but often needed because it drives the VAT point (Leistungsdatum) and must fall within the correct tax period. Example: 2024-06-30.
BT-72 · EN 16931 / XRechnung 3.x
BT Reference Card
Key EN 16931 and XRechnung facts for this business term.
- BT code
BT-72- Name
- Actual delivery date
- Cardinality
- Optional (O)
- Business group
- BG-13 DELIVERY INFORMATION
- Data type
- Date
- Example value
2024-06-30
Quick answer
Date on which the goods were delivered or the service was actually performed.
Delivery and payment
Delivery dates, payment means, and the operational context around settlement.
Quick actions
In plain language
Date on which the goods were delivered or the service was actually performed.
Date on which the goods were delivered or the service was actually performed.
Use this field when the performance date matters for payment terms, acceptance, warranty start, or auditability.
What you usually enter here
ISO 8601 date format (YYYY-MM-DD)
Typical valid values include: 2026-04-08, 2026-03-31
Optional according to EN 16931-1.
What goes wrong often
Avoid values like: 08.04.2026, 2026/04/08
Examples in context
Use this field when the performance date matters for payment terms, acceptance, warranty start, or auditability.
Optional according to EN 16931-1.
Valid Examples
- 2026-04-08
- 2026-03-31
Invalid Examples
- 08.04.2026
- 2026/04/08
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-72
Data Type:
date
Cardinality:
0..1
Requirement:
Optional
Since Version:
Optional
XML Implementation
/Invoice/cac:Delivery/cbc:ActualDeliveryDate/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeStringNext step
Create an XRechnung from your PDF
The converter reads the invoice and shows the fields it found before download, so you can check and correct the values. No PDF? Fill in the XRechnung directly in the form.
Download requires an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.
Why the standard cares about this field
Business Context
Use this field when the performance date matters for payment terms, acceptance, warranty start, or auditability.
Legal Requirement
Optional according to EN 16931-1.
FAQ
What format does the Actual delivery date (BT-72) use and when is it required?
BT-72 is a calendar date in ISO 8601 form (YYYY-MM-DD). German VAT law (§ 14 UStG) requires the supply date (Leistungsdatum) on invoices, so either BT-72 or an invoicing period (BG-14) must be provided unless the delivery date equals the invoice issue date and this is stated on the invoice.
How does BT-72 differ from the invoice issue date and the invoicing period (BG-14)?
The issue date (BT-2) is when the invoice was created; BT-72 is when goods or services were actually supplied and drives VAT timing. Use the single date BT-72 for a one-off supply, and the invoicing period BG-14 (BT-73 start / BT-74 end) for supplies spanning a range.