BT-72: Actual Delivery Date
The date on which the goods or services were delivered or fulfilled.
Technical Specification
Mandatory under tax law unless specified in BT-73/BT-74 or matching issue date
Semantic data format according to European Standard EN 16931-1
What does BT-72 mean?
Tax law dictates specifying the delivery date. In EN 16931, this is represented by BT-72 (actual delivery date) or BT-73/BT-74 (invoicing period).
XML Syntax & Code Example
<cac:Delivery>
<cbc:ActualDeliveryDate>2026-08-25</cbc:ActualDeliveryDate>
</cac:Delivery>Check BT-72 in your invoice
Use the XML paths above to locate BT-72. A snippet illustrates this field; it is not a complete invoice. After correcting a value in the source application, export and check the entire file again.
Official specifications and rule sets
Requirements depend on the invoice profile and version. Consult the matching specification for mandatory fields, code lists and rules; Peppol-specific requirements do not automatically apply to every ZUGFeRD invoice.
Related Business Terms (BTs)
Create compliant E-Invoices easily
Create XRechnung and ZUGFeRD invoices in Billance and check the exported file locally. Use this guide to understand BT-72 and review your invoice details before sending.