# BT-8 — Value added tax point date code

> https://billhorse.com/en/terms/bt-8/

Coded statement instead of a concrete date for when tax becomes chargeable (UNTDID 2005: e.g. 3 = invoice date, 35 = delivery date, 432 = payment date). Alternative to BT-7.

## Where does it live in the XML?

- UBL: `cac:InvoicePeriod/cbc:DescriptionCode`
- CII: `rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:DueDateTypeCode`