Item specified for invoice reference is not an invoice item

What causes this issue?

The line item in question is the following:
company code '&v1&'
fiscal year '&v2&'
document number '&v3&'
item '&v4&'

System Response

No link could be made to an invoice.
An invoice reference to a vendor credit (vendor in debit) and to a
customer invoice (customer in credit) is not possible.

How to fix this error?

Check the invoice reference data.

Error message extract from SAP system. Copyright SAP SE.