fatalEN 16931EN 16931 business ruleCIIUBLBG-14BG-23BT-118BT-72
In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.
The invoice declares an intra-community supply (VAT category K) but gives no actual delivery date (BT-72) and no invoicing period (BG-14). One of them is needed to prove when the goods moved.
Add the actual delivery date BT-72 (UBL cac:Delivery/cbc:ActualDeliveryDate), or an invoicing period with BT-73/BT-74. For an intra-community supply this is not paperwork - it is the evidence that the zero rating applies.
CII — context $VATIC
(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString) or (../../ram:BillingSpecifiedPeriod/ram:StartDateTime) or (../../ram:BillingSpecifiedPeriod/ram:EndDateTime)
UBL — context /ubl:Invoice | /cn:CreditNote
(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']) and (string-length(cac:Delivery/cbc:ActualDeliveryDate) > 1 or (cac:InvoicePeriod/*))) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'K']))