InvoiceGlass

Delivery date or invoicing period missing (intra-EU supply) · BR-IC-11

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

For an intra-community supply (category K), the invoice must say when the goods were delivered: either the actual delivery date (BT-72) or an invoicing period (BG-14). The date determines the reporting period in which the VAT-free supply is declared. If both are missing, the invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice that includes the delivery date or invoicing period.
  2. If you issued the invoice yourself: always enter the delivery date for intra-community supplies; many programs take it from the delivery note.

Rule text and source

Paraphrase · When the breakdown includes category K, the rule expects the actual delivery date or a document-level invoicing period. The CII test accepts the delivery date, the start of the invoicing period or its end.

Message to the sender

Subject: Invoice {invoiceNumber} – delivery date missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice shows an intra-community supply but contains neither a delivery date nor an invoicing period (rule BR-IC-11). One of the two is required for these supplies. Could you please send us a corrected invoice with the delivery date?

Kind regards

Example

An invoice in category K includes the issue date but omits the delivery date and invoicing period. The corrected file includes the actual recorded delivery date, 14 October 2026 in this example.

Related rules

Business terms

BG-14, BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

Validate a file