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BR-DE-TMP-32: Delivery or service date is missing

Official message

[BR-DE-TMP-32] 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.

XRechnung (CII) · Warning · Message language: German · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-DE-TMP-32] 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.

XRechnung (UBL) · Warning · Message language: German · Version: xrechnung-3.0.2-validator-configuration-2026-08-31
Severity
Warning Note: this does not make the invoice invalid, but it should be checked.
Applies to
XRechnung (CII), XRechnung (UBL)
Affected fields
BT-72, BG-14, BG-26

What does this mean?

An XRechnung invoice should state the date of delivery or service: either as actual delivery date (BT-72), as invoicing period (BG-14) or as invoice line period (BG-26) in every invoice line. None of these is present. The message is for information.

Typical causes

Neither a delivery date nor an invoicing period was provided.
Only some lines have a period, others do not.
The service date only appears in a note or in free text.

How to fix the error

Add one of the three: the actual delivery date (BT-72), an invoicing period with start and end (BT-73, BT-74), or a period in every line (BT-134, BT-135).
CII: ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime or ram:ApplicableHeaderTradeSettlement/ram:BillingSpecifiedPeriod; UBL: cac:Delivery/cbc:ActualDeliveryDate or cac:InvoicePeriod.
Generate and validate the invoice again.

In E-Rechnungsfreund

In the invoice form, section "Datum & Zeiträume" (dates and periods), fill in "Lieferdatum (BT-72)" or "Abrechnungszeitraum Start (BT-73)" and "Abrechnungszeitraum Ende (BT-74)".
Alternatively, in the "Experte" view, section "Rechnungspositionen (BG-25)" (invoice lines), enter "Zeitraum Start (BT-134)" and "Zeitraum Ende (BT-135)" for every line.

Example

Wrong

<ram:ApplicableHeaderTradeDelivery/>

Correct

<ram:ApplicableHeaderTradeDelivery>
  <ram:ActualDeliverySupplyChainEvent>
    <ram:OccurrenceDateTime>
      <udt:DateTimeString format="102">20260115</udt:DateTimeString>
    </ram:OccurrenceDateTime>
  </ram:ActualDeliverySupplyChainEvent>
</ram:ApplicableHeaderTradeDelivery>
For developers: test expression per syntax

XRechnung (CII) (CII)

Context: /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction

ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime or ram:ApplicableHeaderTradeSettlement/ram:BillingSpecifiedPeriod or (every $line in ram:IncludedSupplyChainTradeLineItem satisfies $line/ram:SpecifiedLineTradeSettlement/ram:BillingSpecifiedPeriod)

XRechnung (UBL) (UBL)

Context: /ubl:Invoice | /cn:CreditNote

cac:Delivery/cbc:ActualDeliveryDate or cac:InvoicePeriod or (every $line in (cac:InvoiceLine | cac:CreditNoteLine) satisfies $line/cac:InvoicePeriod)

Frequently asked questions

Why does the service date matter?

Under Section 14 (4) sentence 1 No. 6 of the German VAT Act (UStG), the time of the supply or service is a mandatory invoice detail. The rule checks whether it is stated in one of the elements intended for it.

Last updated:
Explanation of the validation rule, not legal or tax advice.