Rule family BR-DE-TMP

BR-DE-TMP-32: no delivery or service date in the invoice

NoticeXRechnung business rule (KoSIT)

The rule's own wording

[BR-DE-TMP-32] Eine Rechnung sollte zur Angabe des Liefer-/Leistungsdatums entweder BT-72 "Actual delivery date", BG-14 "Invoicing period" oder in jeder Rechnungsposition BG-26 "Invoice line period" enthalten.

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

Meaning of the rule

Your invoice contains no delivery date, no invoicing period and no periods in the lines either. XRechnung currently reports the omission without rejecting the invoice; the abbreviation TMP marks a provisional rule. For the recipient the date is no formality: German VAT law requires the time of the supply on every invoice, and the bookkeeping needs it to assign the period.

What usually goes wrong

The software writes the delivery date only into the PDF, not into the XML.
No invoicing period was captured for a continuous service.
The delivery date stands only in some lines, not in all of them.

The fix in the XML

Give one of the three details: the delivery date in cac:Delivery/cbc:ActualDeliveryDate, the period in cac:InvoicePeriod, or a period of its own in every line. In CII accordingly the OccurrenceDateTime of the delivery or the BillingSpecifiedPeriod.

Before – invalid

<ubl:Invoice>
  <cbc:ID>RE-2026-0187</cbc:ID>
  <cbc:IssueDate>2026-03-02</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
</ubl:Invoice>

After – corrected

<ubl:Invoice>
  <cbc:ID>RE-2026-0187</cbc:ID>
  <cbc:IssueDate>2026-03-02</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cac:Delivery>
    <cbc:ActualDeliveryDate>2026-02-27</cbc:ActualDeliveryDate>
  </cac:Delivery>
</ubl:Invoice>

Questions and answers

Can the recipient refuse an invoice without a supply date?

Yes, for VAT reasons: section 14 (4) of the German VAT Act requires the time of supply on every invoice, whatever the validation reports.

Is the invoice date enough as the supply date?

Only when supply and invoice fall on the same day and the invoice makes that recognisable; in the XML you should still state the delivery date explicitly.

EN 16931 fields

BT-72
BG-14
BG-26

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The rule in detail

UBL · Context (XPath): /ubl:Invoice | /cn:CreditNote
UBL · Schematron test: cac:Delivery/cbc:ActualDeliveryDate or cac:InvoicePeriod or (every $line in (cac:InvoiceLine | cac:CreditNoteLine) satisfies $line/cac:InvoicePeriod)
CII · Context (XPath): /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction
CII · Schematron test: ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime or ram:ApplicableHeaderTradeSettlement/ram:BillingSpecifiedPeriod or (every $line in ram:IncludedSupplyChainTradeLineItem satisfies $line/ram:SpecifiedLineTradeSettlement/ram:BillingSpecifiedPeriod)

Explanation written on 14 September 2026

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