Solution : https://service.sap.com/sap/support/notes/989638 (SAP Service marketplace login required)
Key words : 
system displays error message f5 348 'item, attached source code corrections, tvfk-xvalgs reason, sd billing document, previous billing document, original billing document, message f5 348, invoice item', system posts, billing document
Related Notes : 
       
| 175863 | Invoice reference on cleared billing document |