TAX point date

The date when the TAX becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the TAX directive.
TAX指令によると、その日付が決定され、請求書の発行日とは異なる限りにおいて、TAXが売り手と買い手に説明責任を負うようになる日付。

About

ID

ibt-007

Cardinality

Optional / Single (0..1)

Conditional,minimum 0 occurence and maximum 1 occurrence of the information element (or group of the information elements) may be present in any compliant instance document; it's use depends on business rules stated as well as the regulatory, commercial and contractual conditions that applies to the business transaction. (Source: EN 16931-1)
任意、最小0回および最大1回の出現。情報要素（または情報要素のグループ）は、標準に準拠するインスタンスドキュメントに存在する可能性がある。使用するかどうかは、記載されているビジネスルール、およびビジネストランザクションに適用される規制、商業、および契約条件によって異なる。

Semantic datatype

Date

Example

2021-03-31

Syntax binding

Syntax binding

ubl:Invoice / cbc:TaxPointDate

XPath

/ Invoice / cbc:TaxPointDate

Restricted Syntax Cardinality

0..n

UBL 2.1

Element

cbc:TaxPointDate

Cardinality

0..1

Datatype

UBL Definition

The date of the Invoice, used to indicate the point at which tax becomes applicable.

VERSION 1.0 RULE

Unchanged

Same as 0.9.3

VERSION 0.9.3 RULE

JP PINT 0.9.3 Shared rule

ibr-073(fatal)
Changed Message

[ibr-073]-A date (ibt-002, ibt-007, ibt-009, ibt-177, ibt-026, ibt-072, ibt-073, ibt-074, ibt-181, ibt-134, ibt-135) MUST be formatted YYYY-MM-DD.

VERSION 0.9.2 RULE

JP PINT 0.9.2 Aligned rule

aligned-ibrp-006(fatal)
Removed

[aligned-ibrp-006]-Tax point date (ibt-007) and tax point date code (ibt-008) are mutually exclusive.

JP PINT 0.9 RULES (Obsoleted)

Basic Rule (0.9)

BASIC-00010(fatal)

No more than 1 instance(s) of cbc:TaxPointDate are allowed.

PEPPOL BIS BILLING 3.0 RULE

EN16931 model bound to UBL rule

BR-CO-03 (fatal)

Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.