What it means
Within cac:Item/cac:ClassifiedTaxCategory, the test checks that the line's category code is neither L nor M. The VAT category code is BT-151, represented by cbc:ID in this UBL tax category. This test only excludes those two codes; it does not establish whether another code or the line's VAT rate is correct.
Why it matters
The French profile does not use L or M to describe the tax treatment of an invoice or credit note line.
How to fix it
Find the affected line and check its actual tax treatment. Correct cac:Item/cac:ClassifiedTaxCategory/cbc:ID to the appropriate category. If you are unsure which category applies, ask your bookkeeper or accountant before changing it. If your export gets the code from a product or tax mapping, correct that source too. Generate the file again and recheck it.
Once the file is corrected, check it again for free: Check an e-invoice
The rule as published
Les codes 'L' et 'M' ne sont pas pertinents en France. Valeur actuelle : " … ". Where this rule applies
| Rule set | Version |
|---|---|
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether BR-FR-08_BT-151-2 still fails, and which other rules do.