BR-DE-TMP-32
Validation message
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.
Explanation
XRechnung recommends stating when the goods or services were supplied: by a delivery date, an invoicing period for the whole invoice, or a period on every line. A period on only some of the lines isn't enough. Independently of this, VAT law requires the invoice to state the date of supply.
How to fix
Check whether the invoice states the date elsewhere, for example in a note. If it is missing altogether, ask the seller for a corrected invoice with a delivery date or invoicing period.
This field is required by §14 Abs. 4 Nr. 6 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- XRechnung (UBL)
- XRechnung (CII)