BR-FR-08_BT-151-2

Explanation

A line carries VAT category L (Canary Islands, IGIC) or M (Ceuta and Melilla, IPSI). These special Spanish categories don't occur in French e-invoices. The requirement comes from the French e-invoicing rules, not from EN 16931.

How to fix

Ask the seller for a corrected invoice with the appropriate VAT category for the line, such as S for the standard rate or E for an exemption.