What it means
The payment and VAT section of the invoice (ApplicableHeaderTradeSettlement) must not contain FactoringListReferencedDocument, a reference to a factoring list, the list of invoices handed over under a factoring arrangement. 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 and its content is likely to be ignored.
How to fix it
Delete the element, or choose the EN 16931 option in the e-invoice export settings of your invoicing software. If the buyer needs to know which list the invoice belongs to, give them that in an invoice note (BT-22) or send it separately. If you create the XML yourself, remove just this one element.
The rule as published
FactoringListReferencedDocument 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-426 still fails, and which other rules do.