BR-CL-06: The VAT point date code must be 3, 35 or 432

What it means

The value added tax point date code (BT-8) says which date determines when VAT becomes due. In UBL it must be 3 (invoice date), 35 (delivery date) or 432 (payment date) from UNTDID 2005; in CII the same meanings use 5, 29 and 72 from UNTDID 2475.

Why it matters

Codes are read by software, not by people. A value outside the agreed code list cannot be interpreted, so the recipient's system rejects the invoice even when the value looks sensible to a person.

How to fix it

Choose when VAT becomes due (on invoice, on delivery or on payment) in your invoicing software, or leave the code out and give the actual tax point date instead. If you build the XML yourself, use 3, 35 or 432 in cbc:DescriptionCode (UBL) or 5, 29 or 72 in ram:DueDateTypeCode (CII).

The rule as published

Value added tax point date code MUST be coded using a restriction of UNTDID 2005.

Where EN 16931 (CII), XRechnung 3.0 (CII), NLCIUS (CII), France CTC (CII) run it, the rule reads:

Value added tax point date code MUST be coded using a restriction of UNTDID 2475.

Where this rule applies