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 crucial 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.
/Invoice/cbc:TaxPointDate/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:TaxPointDate2024-03-152024-12-312025-01-012024-06-3015.03.2024✗ Invalid03/15/2024✗ Invalid2024-13-01✗ Invalid2024-02-30✗ Invalid31-12-2024✗ InvalidUse 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.
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.
The VAT point date (BT-7) determines which VAT reporting period the transaction belongs to, not the invoice issue date. This is crucial for accurate VAT returns and compliance with German tax authorities (UStG §13). Incorrect VAT point dates can lead to penalties.
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.
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.
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.
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