What it means
The payment and VAT section of the invoice (ApplicableHeaderTradeSettlement) must not contain PayableSpecifiedTradeAccountingAccount, an accounting account for amounts payable, which is a ledger account in the books. EN 16931 has no field for it. The only accounting detail it carries is the buyer accounting reference (BT-19), which sits in a different element.
Why it matters
This rule is a warning, so the file is still accepted. The account is outside the standard, so the recipient's software is not expected to read it and the value is likely to be ignored.
How to fix it
Remove the PayableSpecifiedTradeAccountingAccount element. If you want to give the buyer a reference for booking the invoice, such as a cost centre or project code, put it in the buyer accounting reference (BT-19) instead. In invoicing software this is usually a reference field on the invoice or the buyer, and the EN 16931 option in the e-invoice export settings avoids the extra element.
The rule as published
PayableSpecifiedTradeAccountingAccount 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-427 still fails, and which other rules do.