What it means
The invoice gives the date the VAT became due (BT-7) and also a code that says how that date is worked out (BT-8). Only one of the two may be used.
Why it matters
With both present, the recipient cannot tell which one decides the VAT period, so the invoice is rejected.
How to fix it
Keep the actual VAT point date if you know it and remove the date code, or keep the code and remove the date. Most invoices need neither: leave both out if the VAT point is the invoice date.
The rule as published
Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive. Business terms: BT-7, BT-8
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-CO-03 still fails, and which other rules do.
Related rules
- BR-RO-040 VAT point date code must be 3, 35 or 432
- BR-RO-DT002 VAT point date must be written as YYYY-MM-DD
- BR-CO-04 Every invoice line needs a VAT category
- BR-CO-05 Allowance reason code and text must match
- BR-CO-06 Charge reason code and text must match
- BR-CO-07 Line discount reason code and text must match