What it means
When the invoice gives both a start date (BT-73) and an end date (BT-74) for the invoicing period, the end date must be on or after the start date. A one-day period has the same date twice.
Why it matters
The invoicing period tells the buyer and the tax authority when the goods or services were supplied, which can decide the VAT period. A period that ends before it starts is impossible, so the invoice is rejected.
How to fix it
Check the service or billing period on the invoice and swap or correct the dates. A common cause is a date typed in the wrong order, such as 03/04 read as 4 March instead of 3 April. If you build the XML yourself, the dates are in cac:InvoicePeriod (UBL) or ram:BillingSpecifiedPeriod (CII).
The rule as published
If both Invoicing period start date (BT-73) and Invoicing period end date (BT-74) are given then the Invoicing period end date (BT-74) shall be later or equal to the Invoicing period start date (BT-73). Business terms: BT-73, BT-74
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-29 still fails, and which other rules do.
Related rules
- BR-CO-19 An invoicing period needs a start or end date
- BR-RO-DT004 Delivery date must be written as YYYY-MM-DD
- BR-RO-DT005 Period start date must be written as YYYY-MM-DD
- BR-RO-DT006 Period end date must be written as YYYY-MM-DD
- BR-30 A line period cannot end before it starts
- BR-31 Amount of a discount on the whole invoice is required