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。
cbc
urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2string-length(text()) =
10 and
(string(.) castable as xs:date)
(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)
)
(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)
)