BR-CO-03 — E-Invoice Validation Rule & Fix

Fixture ID: taxPointAndCode · XPath: /ubl:Invoice/cbc:TaxPointDate

1. Why This Rule Triggers (Diagnostic Message)

The invoice states the VAT point both as an explicit date (BT-7 = "2026-07-31") and as a code (BT-8 = "35"), and EN 16931 allows only one of the two. The tax point decides which VAT period the supply falls into and which rate applies if a rate changed — so two statements of it are two potentially different answers to a question that has one. The code form delegates the answer to a rule ("the invoice date", "the actual delivery date"); the date form states it outright. Pick the one your tax treatment actually rests on.

2. How to Fix BR-CO-03

Remove taxPointDate, or remove invoicingPeriod.descriptionCode — not both fields, one of them. Use the code when the tax point is derived by a standing rule, and the explicit date when it is not.

3. Valid Code / Payload Example

"taxPointDate": "2026-07-31"