What it means
For UBL invoices and credit notes, this rule checks cac:AllowanceCharge/cac:TaxCategory wherever that context occurs. The selected category must not be L or M. At whole-invoice level, these categories are BT-95 and BT-102, but the XPath is not restricted to that level. L relates to Canary Islands tax and M to tax in Ceuta and Melilla. BR-FR-15_BT-95_BT-102-1 checks the full allowed list when a code is present.
Why it matters
L and M describe territory-specific taxes rather than the VAT categories permitted by this French rule set.
How to fix it
Find the affected discount or charge's cac:TaxCategory. If L or M is incorrect, replace it with an allowed category matching the actual VAT treatment. If the transaction genuinely requires L or M, check whether this French rule set applies rather than substituting an unrelated code. 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-15_BT-95_BT-102-2 still fails, and which other rules do.