What it means
For UBL invoices and credit notes, this rule checks the category in cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory. No VAT breakdown entry (BG-23) may use L or M. This test only excludes those two codes; it does not establish that another code is valid.
Why it matters
L and M identify taxes used in Spanish territories and are excluded from the categories permitted by these French rules.
How to fix it
Find the entry marked L or M and correct its category (BT-118). Check whether the code also appears on contributing lines or whole-invoice discounts or charges, and correct those fields if they are wrong. Export the corrected file 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-15_BT-118-2 still fails, and which other rules do.