# UBL-SR-49

> Value tax point date shall occur maximum once

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/ubl-sr-49

## Official rule text

Value tax point date shall occur maximum once

## Why did my invoice fail UBL-SR-49?

The Value added tax point date (BT-7) is the date on which VAT becomes chargeable, carried as cac:InvoicePeriod/cbc:... (TaxPointDate at document level). EN 16931 allows the VAT point date to occur at most once. A single tax point date keeps the VAT chargeability moment unambiguous for the whole invoice.

## Common causes

- cbc:TaxPointDate is emitted more than once at document level.
- A period/date block was duplicated during template generation.
- Both a tax point date and a redundant copy were written from different source fields.

## How do I fix it?

```
Keep a single value, e.g. one <cbc:TaxPointDate>2026-07-31</cbc:TaxPointDate> at the document level, and remove any duplicate.
```