vehicle.firstEntryIntoServiceDate

First entry into service · Erste Inbetriebnahme statutory

Date of first entry into service of the vehicle for the six-month test of Directive 2006/112/EC Art. 2(2)(b)(i), as the issuer establishes it under the rules of the Member State concerned (Art. 2(2)(c)). It can be earlier or later than the first registration date: use before registration makes it earlier, and under some national rules a registration without use makes it later. An absent row makes no statement.

Key

vehicle.firstEntryIntoServiceDate

Row name (BT-160)

Erste Inbetriebnahme [vehicle.firstEntryIntoServiceDate]
First entry into service [vehicle.firstEntryIntoServiceDate]

The labelled form is mandatory: VAT law requires the feature to be readable in the invoice.

Tier

Core

Status

draft

Representation term

Date

Value format

YYYY-MM-DD

Grammar

^[0-9]{4}-(0[1-9]|1[0-2])-(0[1-9]|[12][0-9]|3[01])$

Unit

none

Code list

none

Required when

With newMeansOfTransportIndicator = true: SHOULD whenever the vehicle was put into service before the supply, and this key or an odometer reading MUST be present; otherwise MAY

Statutory feature

Yes

Repeatable

No, at most one row per line

Anchors

Directive 2006/112/EC Art. 2(2)(b)(i) 'date of first entry into service' (DE 'erste Inbetriebnahme') and Art. 226(12)
national transposition e.g. DE UStG §1b(3)
HU NAV firstEntryIntoService
PL KSeF P_22A
informative only: Reg. (EU) 2018/858 Art. 3(52) (type-approval meaning, limited to first use 'in the Union')

Carrier and binding

BG-32: BT-160 'Erste Inbetriebnahme [vehicle.firstEntryIntoServiceDate]', BT-161 '2026-09-30'. Labelled name mandatory (statutory feature)

Values in the test corpus

2026-09-30

Crosswalk (informative)

HU NAV firstEntryIntoService; PL KSeF P_22A; IT FatturaPA DatiVeicoli/Data

informative; names and IRIs of third-party works, CC BY 4.0, sources stated; VDA 4938: reprint with source

Source and changes

registry/keys/firstEntryIntoServiceDate.yaml · Propose a change