Vielleicht noch eine bessere Definition:
Datum an dem die Leistung effektiv erbracht wurde
Kann jemand helfen...?

um was für eine Leistung handelt es sich?

Dispatch Date or Date of Dispatch [as opposed to Delivery Date]

v: Die Leistung kann sowohl Waren als auch Dienstleistungen umfassen. Es gibt viele Treffer im Deutschen im Google, aber ich fühle mich komplett überfordert... :-)

ersteres würd ich für Lieferung, letzteres für Service verwenden. Dispatch erscheint mir (is aber echt nur ein gefühl!!) zu Liefer-bezogen.

date of implementation

http://www.hmrc.gov.uk/vat/managing/charging/...

(official UK inland revenue page , outlining what information must be shown on a VAT invoice)

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What information must be shown on a VAT invoice

A VAT invoice must show:

* an invoice number which is unique and follows on from the number of the previous invoice - if you spoil or cancel a serially numbered invoice, you must keep it to show to a VAT officer at your next VAT inspection
* the seller's name or trading name, and address
* the seller's VAT registration number
* the invoice date
* the time of supply (also known as tax point) if this is different from the invoice date - see below
* the customer's name or trading name, and address
* a description sufficient to identify the goods or services supplied to the customer

all of these examples base on regulations for issuing VAT invoices so it should be safe to assume that the terms used there are the proper terms and equivalent to the German Rechnungs- und Leistungsdatum as they describe the exact same thing/ base on the same EU regulations ...

Scottish Government Public Sector:
http://www.scotland.gov.uk/Topics/Government/...


Institute of chartered accountants England and Wales:
http://www.ion.icaew.com/itcounts/17481

Chartered Accountants and Business Advisers:
http://www.cassons.co.uk/about/your_business/...

Tax Advise Network UK:
http://www.taxadvicenetwork.co.uk/content.asp...

In SAP heißt das Leistungserstellungsdatum, das verwendet wird, um die MWST zu berechen "service rendered date"