What it means
The code that says how the VAT point date is worked out (BT-8) must be exactly one value from the UNTDID 2005 list, limited to three: 3 for the invoice date, 35 for the actual delivery date, or 432 for the day the amount is paid. The element is cbc:DescriptionCode inside cac:InvoicePeriod. It must hold only that number, with no extra text and no second code.
Why it matters
The VAT point date decides in which period the VAT is due. A code outside the allowed list cannot be read, so the file fails the Romanian rules and is rejected.
How to fix it
Find the VAT point or tax point setting in your invoicing software. Pick the option that matches your case: invoice date (3), delivery date (35) or date of payment (432). If you have to type the code, enter just the number. If you do not need to state a VAT point date code, remove it from the file.
The rule as published
Codul datei de exigibilitate a taxei pe valoarea adaugata (BT-8) trebuie sa fie unul dintre urmatoarele coduri din lista de coduri UNTDID 2005: 3 (Data emiterii facturii), 35 (Data reala a livrarii), 432 (Suma platita în acea zi). #Value added tax point date code MUST be coded using a restriction of UNTDID 2005 (only 3, 35 and 432). Business terms: BT-8
Where this rule applies
| Rule set | Version |
|---|---|
| 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-RO-040 still fails, and which other rules do.
Related rules
- BR-CO-03 Use either a VAT point date or a VAT point date code, not both
- BR-RO-065 Seller must have a VAT number or tax number when VAT applies
- BR-RO-081 Seller address needs a first address line
- BR-RO-082 Buyer address needs a first address line
- BR-RO-091 Seller address needs a city
- BR-RO-092 Buyer address needs a city