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E-invoice error explained

BR-DE-TMP-32: Delivery or service date is missing

The structured data has no delivery or service date.

What the rule checks

The structured data has no delivery or service date. One of three is enough: actual delivery date (BT-72), invoicing period (BG-14) or a period on every line (BG-26). The validator reports it only as information, the lowest level. The German VAT Act still requires the date of supply on every invoice (§ 14 Abs. 4 Satz 1 Nr. 6 UStG), and under the BMF letter of 15 October 2024 it belongs in the structured data of an e-invoice. A date that appears only in the PDF is not enough.

Official rule text

To state the date of delivery or service, an invoice should contain either BT-72 "Actual delivery date", BG-14 "Invoicing period" or BG-26 "Invoice line period" in every invoice line.

Source: KoSIT configuration XRechnung 3.0.2 (31 Jan 2026).

Typical causes

  • The date is only in the PDF or the free text.
  • The export writes BT-72 only for deliveries with a delivery note, not for services.
  • For a billing period, only the month is named in the text.
  • A down payment invoice before supply, where there is no date yet.

How to fix it

Write the service date to ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime, or the period to ram:ApplicableHeaderTradeSettlement/ram:BillingSpecifiedPeriod with ram:StartDateTime and ram:EndDateTime. The date format is 102, i.e. YYYYMMDD.

Example

Wrong (CII)

<ram:ApplicableHeaderTradeDelivery/>

Right (CII)

<ram:ApplicableHeaderTradeDelivery>
  <ram:ActualDeliverySupplyChainEvent>
    <ram:OccurrenceDateTime>
      <udt:DateTimeString format="102">20260915</udt:DateTimeString>
    </ram:OccurrenceDateTime>
  </ram:ActualDeliverySupplyChainEvent>
</ram:ApplicableHeaderTradeDelivery>

In Dynamics 365, Business Central and Finance

Sales / Project Operations: Sales and Project Operations have no e-invoice output out of the box. In the WBS Invoice Accelerator for Dynamics 365 the date comes from Service date, or Service period from and to (Summary tab, section Date & payment). Delivered date does not count. For project invoices the Accelerator fills the service period at finalization when both fields are empty. Its own check (WBS-USTG-14-4-6) refuses an e-invoice without this data, which is stricter than this rule.

Related error codes

All error codes

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