# BT-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

## Delivery and payment

Delivery dates, payment means, and the operational context around settlement.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-72)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-72)

## In plain language

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.

## Where the field sits

BT-72 belongs to the Delivery part of the invoice. UBL 2.1 Syntax: Invoice › cac:Delivery › cbc:ActualDeliveryDate. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:ApplicableHeaderTradeDelivery › ram:ActualDeliverySupplyChainEvent › ram:OccurrenceDateTime › udt:DateTimeString.

## What goes wrong often

Avoid values like: 08.04.2026, 2026/04/08

## Valid Examples

- 2026-04-08
- 2026-03-31

## Invalid Examples

- 08.04.2026
- 2026/04/08

## Related Fields

- [BT-73 Invoicing period start date](/resources/xrechnung/bt-73-invoicing-period-start-date)
- [BT-74 Invoicing period end date](/resources/xrechnung/bt-74-invoicing-period-end-date)
- [BT-70 Deliver to party name](/resources/xrechnung/bt-70-deliver-to-party-name)

## 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

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:Delivery/cbc:ActualDeliveryDate
```

### CII (UN/CEFACT) Syntax
```
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString
```

## 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.

- [Convert invoice](/en/pdf-to-xrechnung)
- [Fill in XRechnung in the form](/en/create-xrechnung)

Trying it and buying a single conversion work without an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.

## 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.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)