BR-CO-03

The invoice may state the VAT point either as a date (BT-7) or as a code (BT-8), never as both. The two fields answer the same question: when the VAT becomes chargeable.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.

Why does BR-CO-03 happen?

Mappings fill BT-7 from the delivery date and then set BT-8 to a default as well, because both fields exist in the target schema and nothing marks them as either/or.

How do you fix BR-CO-03?

Pick one. With a concrete date, send BT-7 (cbc:TaxPointDate in UBL, ram:TaxPointDate in CII) and omit BT-8; otherwise send only the code in BT-8 (cac:InvoicePeriod/cbc:DescriptionCode in UBL, ram:DueDateTypeCode in CII).

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cbc:TaxPointDate>2026-08-26</cbc:TaxPointDate>
<cac:InvoicePeriod>
  <cbc:DescriptionCode>3</cbc:DescriptionCode>
</cac:InvoicePeriod>

Fixed

<cbc:TaxPointDate>2026-08-26</cbc:TaxPointDate>

NormAPI provides technical validation, not tax or legal advice.