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BR-IC-11: Actual delivery date or invoicing period missing for intra-community supply

Official message

[BR-IC-11] In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-IC-11] In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-IC-11] In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-23, BT-118, BT-72, BG-14

What does this mean?

If the invoice contains a VAT breakdown (BG-23) with category K (Intra-community supply), the actual delivery date (BT-72) or the invoicing period (BG-14) must be stated. Both are missing.
For the invoicing period, CII accepts the start or the end date (BT-73 or BT-74), UBL any element in cac:InvoicePeriod.

Typical causes

The delivery date was not stated because it equals the invoice date.
The date only appears at line level (invoice line period, BG-26) or in free text.

How to fix the error

State the actual delivery date (BT-72) or the invoicing period (BT-73/BT-74) at document level.
CII: ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString or ram:ApplicableHeaderTradeSettlement/ram:BillingSpecifiedPeriod, UBL: cac:Delivery/cbc:ActualDeliveryDate or cac:InvoicePeriod.

In E-Rechnungsfreund

In the invoice form, section "Datum & Zeiträume" (dates and periods), fill in the field "Lieferdatum (BT-72)" (delivery date) or ("Experte" view) "Abrechnungszeitraum Start (BT-73)" or "Abrechnungszeitraum Ende (BT-74)" (invoicing period start/end).

Example

Wrong

<ram:ApplicableHeaderTradeDelivery>
  ...
</ram:ApplicableHeaderTradeDelivery>
<!-- no ram:BillingSpecifiedPeriod in ram:ApplicableHeaderTradeSettlement -->

Correct

<ram:ApplicableHeaderTradeDelivery>
  ...
  <ram:ActualDeliverySupplyChainEvent>
    <ram:OccurrenceDateTime>
      <udt:DateTimeString format="102">20261015</udt:DateTimeString>
    </ram:OccurrenceDateTime>
  </ram:ActualDeliverySupplyChainEvent>
</ram:ApplicableHeaderTradeDelivery>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K'][upper-case(../ram:TypeCode) = 'VAT']

(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString) or (../../ram:BillingSpecifiedPeriod/ram:StartDateTime) or (../../ram:BillingSpecifiedPeriod/ram:EndDateTime)

EN 16931 (UBL) (UBL)

Context: /ubl:Invoice | /cn:CreditNote

(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']) and (string-length(cac:Delivery/cbc:ActualDeliveryDate) > 1 or (cac:InvoicePeriod/*))) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']))

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000144

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K']

(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString) or (../../ram:BillingSpecifiedPeriod/ram:StartDateTime) or (../../ram:BillingSpecifiedPeriod/ram:EndDateTime)

Related validation rules

  • BR-IC-01: Not exactly one VAT breakdown for category K
  • BR-IC-02: Seller or buyer VAT identifier missing for invoice line with category K
  • BR-IC-03: Seller or buyer VAT identifier missing for document level allowance with category K
  • BR-IC-04: Seller or buyer VAT identifier missing for document level charge with category K
  • BR-IC-05: VAT rate of invoice line with category K is not 0
  • BR-IC-06: VAT rate of document level allowance with category K is not 0

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