What it means
The invoice has none of these: an actual delivery date (BT-72), an invoicing period (BG-14), or an invoice line period (BG-26) on every line. Any one of the three is enough to satisfy the rule.
Why it matters
German VAT law expects an invoice to state the date of supply or the period of the service. XRechnung only flags the gap as information, so nothing is rejected, but the buyer's bookkeeping or VAT check may query the invoice.
How to fix it
Fill in the actual delivery date, or the start and end dates of the invoicing period, or a period on every line. For a sale delivered on the invoice date, enter that date as the delivery date. In your invoicing software the field is usually called delivery date, service date or service period.
The rule as published
Eine Rechnung sollte zur Angabe des Liefer-/Leistungsdatums entweder BT-72 "Actual delivery date", BG-14 "Invoicing period" oder in jeder Rechnungsposition BG-26 "Invoice line period" enthalten. Business terms: BG-14, BG-26, BT-72
Where this rule applies
| Rule set | Version |
|---|---|
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
Check your file
Drop your e-invoice to see whether BR-DE-TMP-32 still fails, and which other rules do.
Related rules
- BR-IC-11 Intra-community supplies need a delivery date or period
- BR-CO-19 An invoicing period needs a start or end date
- BR-CO-20 A line period needs a start or end date
- BR-FR-CO-03_BT-3 A global discount credit note needs a contract and a period
- BR-RO-DT004 Delivery date must be written as YYYY-MM-DD