BR-DE-TMP-32 — E-Invoice Validation Rule & Fix

Fixture ID: noDeliveryDate · XPath: /ubl:Invoice/cac:Delivery/cbc:ActualDeliveryDate

1. Why This Rule Triggers (Diagnostic Message)

This invoice states no time of supply: it carries neither an actual delivery date (BT-72), nor an invoicing period (BG-14), nor a period on every invoice line (BG-26). KoSIT raises this at severity `information`, so the document is accepted and no validator will stop you — but §14 Abs. 4 Nr. 6 UStG requires the time of supply on a German invoice, and its absence is a defect the buyer's tax adviser finds long after the portal did not. The three routes are alternatives, not a hierarchy: pick whichever describes the supply.

2. How to Fix BR-DE-TMP-32

Set deliveryDate for a one-off supply ("2026-08-05"), or invoicingPeriod with startDate and endDate for a service billed over a period, or a period on each line when the lines cover different periods. If the supply date is the invoice date, say so explicitly rather than leaving it to be inferred.

3. Valid Code / Payload Example

"invoicingPeriod": { "startDate": "2026-07-01", "endDate": "2026-07-31" }