What it means
Checks that the legal entity of the payee (cac:PayeeParty/cac:PartyLegalEntity) does not contain cbc:CompanyLegalFormCode, a code for the type of company, such as a limited company or a partnership. From this block, EN 16931 only reads the payee's company registration number (BT-61, in cbc:CompanyID).
Why it matters
This is a warning, so the file is still accepted. The standard has no field for the legal form of the payee, so the recipient's software normally ignores the code. It is worth removing when you want a clean report, or when a recipient asks for a file without warnings.
How to fix it
Look for a legal form or company type on the payee in your invoicing software and clear it for e-invoice exports, then export again. If you build the XML yourself, delete cbc:CompanyLegalFormCode from cac:PayeeParty/cac:PartyLegalEntity.
The rule as published
A UBL invoice should not include the PayeeParty PartyLegalEntity CompanyLegalFormCode Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether UBL-CR-278 still fails, and which other rules do.