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.
[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.
- 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.