UBL-CR-077: Do not include a statement document reference

What it means

This rule checks that a UBL invoice or credit note does not contain a statement document reference at all, meaning a reference to a statement document that goes with the invoice. EN 16931 has no field for it, so the whole element, with everything inside it, is outside the standard.

Why it matters

The recipient reads only the fields that EN 16931 defines, so their software ignores the reference or drops it. They will not see which statement you meant. The rule is a warning because no amount or VAT figure depends on it, so the invoice is still accepted.

How to fix it

Delete cac:StatementDocumentReference from the invoice and export again. If the recipient needs to know which statement the invoice belongs to, mention it in an invoice note (BT-22). You can also add the statement as a supporting document (BG-24). Check your invoicing software for a statement or account reference field and clear it.

The rule as published

A UBL invoice should not include the StatementDocumentReference

Where this rule applies