Check all the below:
Collect monthly or quarterly rather than annually. The issue may be due to the size of the collection and a smaller collection might work.
Ask another user to collect the file to see if they have the same error. If so, there may be a problem with the Chart of Account in Xero. Review the Chart of Account, especially for the following:
There may be some accounts that have descriptions but have not been assigned with codes from the Chart of Account. This is often the case with the Bank Account. Sync Direct won't be able to recognize the transactions from Xero without any codes. Add the missing codes and test again.
Check the Account name for any special characters such as ><?~.
If yes, update the account name and try to complete the collection.