# BT-8 VAT point date code

Code that explains how the VAT point date was determined.

## Quick answer

> **Invoice basics**: Core document identifiers, dates, process identifiers, and high-level invoice context.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-8)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-8)

## In plain language

Use this field only when tax law requires the invoice to explain the rule behind the VAT point date.

## What you usually enter here

UBL: 3, 35 or 432 (UNTDID 2005); CII: 5, 29 or 72 (UNTDID 2475)

Typical valid values include: 3, 35, 432

Optional according to EN 16931-1. Use the approved code list when it is present.

## Where the field sits

BT-8 belongs to the Header part of the invoice. UBL 2.1 Syntax: Invoice › cac:InvoicePeriod › cbc:DescriptionCode. CII (UN/CEFACT) Syntax: rsm:CrossIndustryInvoice › rsm:SupplyChainTradeTransaction › ram:ApplicableHeaderTradeSettlement › ram:ApplicableTradeTax › ram:DueDateTypeCode.

## What goes wrong often

Avoid values like: VAT date, 03

Relevant rule codes: BR-CO-3

## Valid Examples

- 3
- 35
- 432

## Invalid Examples

- VAT date
- 03

## Related Fields

- [BT-7 Value Added Tax Point Date](/resources/xrechnung/bt-7-vat-point-date)

## 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-8

### Data Type:
code

### Cardinality:
0..1

### Requirement:
Optional

### Max Length:
4 characters

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:InvoicePeriod/cbc:DescriptionCode
```

### CII (UN/CEFACT) Syntax
```
/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:DueDateTypeCode
```

## Validation Rules

### BR-CO-3
BR-CO-3

## Check whether your XRechnung sets BT-8 correctly

Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-CO-3. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.

- [Validate XML](/en/xrechnung-validator)
- [Convert invoice](/en/pdf-to-xrechnung)

Free, no account needed. XML file up to 2 MB.

## 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)