BR-FR-15_BT-95_BT-102-1

Explanation

French e-invoices know only the VAT categories S (standard rate), E (exempt), AE (reverse charge), K (intra-EU supply), G (export), O (outside the scope of VAT) and Z (zero rate). This applies to the VAT breakdown, the lines and allowances and charges. Other codes, such as the Spanish L and M, are not allowed. The requirement comes from the French e-invoicing rules, not from EN 16931.

How to fix

Ask the seller for a corrected invoice using one of these categories.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.