Against which date(s) of a Receivables transaction can the effective start and end date of a tax rat

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I nowhere find a crystal clear explanation against which date the effectivity of a tax rate period is checked and then more precisely for a Receivables transaction. The documentation seems to refer to the AR transaction date and doesn't clearly mention whether there are alternatives.

Let's take a real life example: Germany lowered on 1-Jul-2020 the VAT percentages for its standard rate from 19% to 16% and for its reduced rate from 7% to 5% in order to make life a bit easier for everyone impacted by the corona pandemic. The lowering lasted till end of 2020. Hence as of 1-Jan-2021 19% and 7% are restored as the percentages for the standard and reduced rate.