2. Syntax Binding (Semantic model UBL)
  3. Invoice
  4. cbc:TaxPointDate

cbc:TaxPointDate

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

Syntax binding
ubl:Invoice / cbc:TaxPointDate
Restricted Syntax Cardinality
0..1
Example
2021-03-31
UBL 2.1
XPath
/ Invoice / cbc:TaxPointDate
Occurrence
0..1
Datatype
cbc:DateType
UBL Definition
The date of the Invoice, used to indicate the point at which tax becomes applicable.
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Semantic

Business Term

TAX point date

課税基準日
ID
ibt-007
Description
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。
Aligned Cardinality
0..1
Semantic datatype
Date

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.
context
cbc:IssueDate |
cbc:DueDate |
cbc:TaxPointDate |
cbc:StartDate |
cbc:EndDate |
cbc:ActualDeliveryDate
test
string-length(text()) =
10 and
(string(.) castable as xs:date)
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)
)
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)
)