UBL-SR-49: The VAT point date code can only be given once

What it means

The VAT point date code (BT-8) says which date VAT becomes due on, for example 3 (invoice date), 35 (delivery date) or 432 (payment date). It sits in cbc:DescriptionCode inside cac:InvoicePeriod. The check counts these codes across the document-level invoice periods of an invoice or credit note and allows at most one. It does not count codes in line-level periods. A specific VAT point date (BT-7) is a separate field.

Why it matters

EN 16931 allows at most one VAT point date code for the document, not a separate code in each document-level invoice period.

How to fix it

In your invoicing software, look at the VAT date or tax point setting and choose one option. If you build the XML yourself, keep at most one cbc:DescriptionCode across the document-level cac:InvoicePeriod elements and remove the others, or leave the code out.

The rule as published

Value tax point date shall occur maximum once

Where this rule applies