France (Txns): Value Added Tax Point Date Code

The code of the date when the VAT becomes accountable for the Seller and for the Buyer.

The code shall distinguish between the following entries of UNCL 2005 :
"3" - Invoice document issue date
"35" - Delivery date, actual
"432" - Paid to date
The Value added tax point date code is used if the Value added tax point date is not known when the invoice is issued. The use of BT-8 and BT-7 is mutually exclusive.

The indication of VAT liability for debits is shown in BT-8 with the values 5 in CII and 3 in UBL.
BT-8 is mandatory for service invoices where the taxable seller has opted for debits.

Elements

Path	Cardinality	Usage	Usage Description	Mandate Business Term	Final Format XPath
`Statement/StatementLine/BillingReference/InvoiceDocumentReference/UBLExtensions/UBLExtension/ExtensionContent/InvoiceDocumentReferenceExtension/ubl-inv:Invoice/InvoicePeriod/DescriptionCode`	0..1	C	(G1.44): The VAT accrual basis option is general and applies to all invoices issued. For services rendered, when VAT accrual basis is chosen, VAT is due when the corresponding amount is debited to the "customer" account. In practice, the debit usually coincides with the invoice date. It is important to note that choosing to pay tax based on an accrual basis cannot delay the tax due date. The VAT accrual basis option is indicated via the TT-24 form. The TT-24 form is only mandatory if the company opted for the VAT accrual basis and specifies this using code 5 (CII) or 3 (UBL). Note: This is a business practice rule and cannot be controlled from an application perspective.	`TT-24`	`/Report/TransactionsReport/Invoice/TaxDueDateTypeCode`

Example

<ubl:Statement>
  <!-- ... omitted for readability -->
  <cac:StatementLine>
    <!-- ... omitted for readability -->
    <cac:BillingReference>
      <!-- ... omitted for readability -->
      <cac:InvoiceDocumentReference>
        <!-- ... omitted for readability -->
        <cec:UBLExtensions>
          <!-- ... omitted for readability -->
          <cec:UBLExtension>
            <!-- ... omitted for readability -->
            <cec:ExtensionContent>
              <!-- ... omitted for readability -->
              <vrbl:InvoiceDocumentReferenceExtension>
                <!-- ... omitted for readability -->
                <ubl-inv:Invoice>
                  <!-- ... omitted for readability -->
                  <cac:InvoicePeriod>
                    <!-- ... omitted for readability -->
                    <cbc:DescriptionCode>432</cbc:DescriptionCode>
                  </cac:InvoicePeriod>
                </ubl-inv:Invoice>
              </vrbl:InvoiceDocumentReferenceExtension>
            </cec:ExtensionContent>
          </cec:UBLExtension>
        </cec:UBLExtensions>
      </cac:InvoiceDocumentReference>
    </cac:BillingReference>
  </cac:StatementLine>
</ubl:Statement>

Updated about 18 hours ago