CII-SR-462:Only one DueDateTypeCode may be present across all tax breakdown entries
Fix: Pick a single DueDateTypeCode for the whole invoice (5 invoice date, 29 delivery date, or 72 payment date) and apply it to every tax breakdown entry; or remove the element if the country CIUS allows it. Provide the required value in the free validator.
CII-SR-462 is a fatal EN 16931 syntax rule on the CII binding. It asserts that across every ram:ApplicableTradeTax block in the document, either no ram:DueDateTypeCode is present, or every DueDateTypeCode carries the same value. The XPath test is count(//ram:ApplicableTradeTax/ram:DueDateTypeCode)=0 or count(distinct-values(//ram:ApplicableTradeTax/ram:DueDateTypeCode))=1.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
What is CII-SR-462?
CII-SR-462 is a fatal validation rule defined in the cii-d16b specification.
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Why This Error Matters
VAT is reported at invoice level, not line level. A single invoice belongs to one VAT reporting period, so mixing DueDateTypeCode values would force receivers to split the invoice across two VAT returns — something EN 16931 does not support.
CII-SR-462 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validator Behavior
- ·Causes invoice rejection
- ·Fails CII schema validation
- ·Error returned: CII-SR-462
- ·Specification: cii-d16b
Before / After
<ram:ApplicableHeaderTradeSettlement><ram:ApplicableTradeTax><ram:TypeCode>VAT</ram:TypeCode><ram:CategoryCode>S</ram:CategoryCode><ram:RateApplicablePercent>21.00</ram:RateApplicablePercent><ram:DueDateTypeCode>5</ram:DueDateTypeCode></ram:ApplicableTradeTax><ram:ApplicableTradeTax><ram:TypeCode>VAT</ram:TypeCode><ram:CategoryCode>S</ram:CategoryCode><ram:RateApplicablePercent>9.00</ram:RateApplicablePercent><ram:DueDateTypeCode>29</ram:DueDateTypeCode></ram:ApplicableTradeTax></ram:ApplicableHeaderTradeSettlement>
<ram:ApplicableHeaderTradeSettlement><ram:ApplicableTradeTax><ram:TypeCode>VAT</ram:TypeCode><ram:CategoryCode>S</ram:CategoryCode><ram:RateApplicablePercent>21.00</ram:RateApplicablePercent><ram:DueDateTypeCode>5</ram:DueDateTypeCode></ram:ApplicableTradeTax><ram:ApplicableTradeTax><ram:TypeCode>VAT</ram:TypeCode><ram:CategoryCode>S</ram:CategoryCode><ram:RateApplicablePercent>9.00</ram:RateApplicablePercent><ram:DueDateTypeCode>5</ram:DueDateTypeCode></ram:ApplicableTradeTax></ram:ApplicableHeaderTradeSettlement>
Technical Reference
Seeing this in production? The API handles CII-SR-462 automatically. See the fix response →
Frequently Asked Questions
UNTDID 2005 codes: 5 = invoice date, 29 = delivery date, 72 = payment date. These control which date becomes the VAT tax point.
VAT is reported at invoice level. One invoice belongs to one VAT reporting period, and DueDateTypeCode decides which period that is.
No. Choosing which DueDateTypeCode applies is a VAT policy decision. Invoice Navigator surfaces the current values and asks the caller to confirm which one should apply.
Yes if the CIUS does not mandate it. DE XRechnung and FR Factur-X BASIC accept invoices without it; IT split-payment requires DueDateTypeCode=72.
Every CIUS that inherits from the shared EN 16931 CII Schematron: XRechnung, Factur-X, Peppol BIS CII, and all ZUGFeRD profiles from BASIC upwards.
Related Content
Last updated: 22 April 2026
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