# BT-7 — Value added tax point date

> https://billhorse.com/en/terms/bt-7/

Date on which the VAT becomes chargeable, if it differs from the issue date (e.g. delivery date). Mutually exclusive with BT-8.

## Where does it live in the XML?

- UBL: `cbc:TaxPointDate`
- CII: `rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:TaxPointDate`