Peppol Specifications for Japan implementation of PINT

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.

About

Syntax binding: ubl:Invoice / cbc:TaxPointDate
Restricted Syntax Cardinality: 0..1

UBL 2.1

XPath: / Invoice / cbc:TaxPointDate
Occurrence: 0..1
Datatype: udt: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.
Explanation: The date is described in the Christian era and is YYYY-MM-DD.

日付表示は西暦表示で、YYYY-MM-DD となる。
Cardinality: 0..1
Semantic datatype: Date
Section: Aligned

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

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)
)

cbc:TaxPointDate