What it means
The payment and VAT section of the invoice (ApplicableHeaderTradeSettlement) must not contain FactoringAgreementReferencedDocument, a reference to a factoring agreement, where the seller hands its invoices to a finance company that collects the payment. EN 16931 has no field for it.
Why it matters
This rule is a warning, so the file is still accepted. The reference is outside the standard, so the recipient's software is not expected to read it. The buyer cannot rely on it to learn that payment goes to someone else.
How to fix it
Remove the element, or choose the EN 16931 option in the e-invoice export settings of your invoicing software. If the invoice is sold to a factoring company, make sure the payment details show the account the buyer should pay, and tell the buyer about the arrangement in an invoice note or separately.
The rule as published
FactoringAgreementReferencedDocument should not be present Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (CII) | 3.0.2 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (CII) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether CII-SR-425 still fails, and which other rules do.