What it means
This CII rule checks the VAT category in ram:ApplicableTradeTax within ram:SpecifiedLineTradeSettlement. It rejects L and M. It does not establish whether a replacement code is valid or whether a missing category is acceptable under other rules.
Why it matters
L and M identify taxes used in Spanish territories, not categories permitted by these French rules.
How to fix it
Find the affected line and check its VAT category (BT-151). Replace L or M with the appropriate category, rather than choosing S by default. If your software generated the code from a product setting, correct that setting too. 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 (CII) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether BR-FR-15_BT-95_BT-151_LM still fails, and which other rules do.