Solution : https://service.sap.com/sap/support/notes/1641098 (SAP Service marketplace login required)
Key words : 
-step stock transfer process, -step stock transfer scenario, delivery output type 'sped', stock transfer order, batch master data, error message m7043, sped processing failed, prerequisites missing check, terms lips-bwtty, create inbound delivery
Related Notes : 
       
| 1640272 | M7042 when generating inbound deliveries with output SPED | 
| 1586783 | STO: Error M7 360 raised during GR to inbound delivery |