The code of the date when the TAX becomes accountable for the Seller and for the Buyer.
売り手、買い手が税を記帳する日付が何であるかを示すコード。

---

About

Syntax binding

ubl:Invoice / cac:InvoicePeriod / cbc:DescriptionCode

Restricted Syntax Cardinality

0..1

Example

3

UBL 2.1

XPath

/ Invoice / cac:InvoicePeriod / cbc:DescriptionCode

Occurrence

0..n

Datatype

CodeType

UBL Definition

A description of this period, expressed as a code.

Namespace

cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

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Semantic

Business Term

TAX point date code

課税基準日コード

ID

ibt-008

Description

The code of the date when the TAX becomes accountable for the Seller and for the Buyer.
売り手、買い手が税を記帳する日付が何であるかを示すコード。

Aligned Cardinality

0..1

Semantic datatype

Code

Code list

UNCL2005

VAT date code (UNCL2005 subset)

---

VERSION 1.0 RULE

Unchanged

Same as 0.9.3

---

VERSION 0.9.3 RULE

JP PINT 0.9.3 Shared rule

ibr-sr-49(fatal)
Changed Message

[ibr-sr-49]-Tax point date code (ibt-008) MUST occur maximum once

context

/ubl:Invoice |
/cn:CreditNote

test

(count(cac:InvoicePeriod/cbc:DescriptionCode) <=1)

---

VERSION 0.9.2 RULE

JP PINT 0.9.2 Aligned rule

aligned-ibrp-006(fatal)
Obsoleted

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

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(cbc:TaxPointDate) and
  not(cac:InvoicePeriod/cbc:DescriptionCode)) or
(
  not(
    cbc:TaxPointDate) and
  exists(cac:InvoicePeriod/cbc:DescriptionCode)) or
(
  not(
    cbc:TaxPointDate) and
  not(cac:InvoicePeriod/cbc:DescriptionCode)
)

---

VERSION 0.9.1 RULE
Obsoleted

Shared rule (0.9.1)

ibr-sr-49 (fatal)

[ibr-sr-49]-Value tax point date code (ibt-008) MUST occur maximum once

context

/ubl:Invoice |
/cn:CreditNote

test

(count(cac:InvoicePeriod/cbc:DescriptionCode) <=1)

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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.

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(cbc:TaxPointDate) and
  not(cac:InvoicePeriod/cbc:DescriptionCode)) or
(
  not(
    cbc:TaxPointDate) and
  exists(cac:InvoicePeriod/cbc:DescriptionCode)) or
(
  not(
    cbc:TaxPointDate) and
  not(cac:InvoicePeriod/cbc:DescriptionCode)
)