BR-CO-03
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-CO-03 mean? Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
Why did my invoice fail BR-CO-03?
The VAT point date (BT-7), an explicit date, and the VAT point date code (BT-8), a code that derives the date from another event, are two ways of expressing when VAT becomes chargeable and must not both be present. Supplying both is contradictory, so at most one may appear on the invoice.
Official rule text
Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
Common causes
- Mapping software populates both an explicit tax point date and a date code from source data.
- A template sets a default BT-8 code while the exporter also writes an actual BT-7 date.
- Confusion between the delivery/invoice date and the VAT point representation.
- Both cbc:TaxPointDate and the InvoicePeriod DescriptionCode being emitted.
How do I fix it?
Keep only one. Either use an explicit date <cbc:TaxPointDate>2026-07-04</cbc:TaxPointDate> and remove the code, or use the code <cac:InvoicePeriod><cbc:DescriptionCode>3</cbc:DescriptionCode></cac:InvoicePeriod> and remove TaxPointDate.
Related rules
BR-CO-04 · BR-CO-05 · BR-CO-06 · BR-CO-07 · BR-CO-08 · BR-CO-09 · BR-CO-10 · BR-CO-11
Check your invoice against this rule
Paste it into the live demo, or call POST /v1/validate. See the quickstart.