# 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

Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.

- **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.

- validate
- convert

## 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

## Related Fields

Use this field when the performance date matters for payment terms, acceptance, warranty start, or auditability.

- [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

### Since Version:
Optional

## XML Implementation

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

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

## 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.

## Official sources and tools

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