The VAT category code is not admitted in France
The admitted VAT categories are S, E, AE, K, G, O and Z — at document level (BT-118), on lines (BT-151) and on allowances or charges (BT-95, BT-102). Codes L and M, specific to the Canary Islands, Ceuta and Melilla, are not relevant in France.
Only the issuer holds this value: Factlint reports it and never fabricates it. Test your invoice to find out whether it is affected.
The message your validator prints
Copied verbatim from the sealed artefact: this is the exact sentence the check prints when this rule fails.
ciiBR-FR-15/BT-95 ou BT-102 : Code de catégorie de TVA invalide. Valeur actuelle : " ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.
ciiBR-FR-15/BT-95 ou BT-102 : Les codes 'L' et 'M' ne sont pas pertinents en France. Valeur actuelle : " ".
ciiBR-FR-15/BT-118 : Code de catégorie de TVA invalide. Valeur actuelle : " ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.
ciiBR-FR-15/BT-118 : Les codes 'L' et 'M' ne sont pas pertinents en France. Valeur actuelle : " ".
ciiBR-FR-15/BT-151 : Code de catégorie de TVA invalide. Valeur actuelle : " ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.
ciiBR-FR-15/BT-151 : Les codes 'L' et 'M' ne sont pas pertinents en France. Valeur actuelle : " ".
ubl[BR-FR-15/BT-95/BT-102] : Code de catégorie de TVA invalide. Valeur actuelle : " ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.
ubl[BR-FR-15/BT-95/BT-102] : Les codes 'L' et 'M' ne sont pas pertinents en France. Valeur actuelle : " ".
ubl[BR-FR-15/BT-118] : Code de catégorie de TVA invalide. Valeur actuelle : " ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.
ubl[BR-FR-15/BT-118] : Les codes 'L' et 'M' ne sont pas pertinents en France. Valeur actuelle : " ".
ubl[BR-FR-15/BT-151] : Code de catégorie de TVA invalide. Valeur actuelle : " ". Veuillez utiliser un code valide : S, E, AE, K, G, O, Z.
Quoted from schematron-fnfe 1.4.0.03, licensed under Apache-2.0.
Common searches around this code
These phrases mirror what an integrator searches for: code, syntax, rule, business field and correction.
Test your file with this error in mind
Upload the invoice involved: the report will say whether this code appears, where it appears in the document, and whether Factlint can only report it or also fix it.
To automate this check in an ERP flow, call the validation API and link every returned code to its public page.
Why this error happens
The category decides the line's tax treatment: taxed, exempt, reverse-charged, intra-EU, export, out of scope, zero-rated. A code from another jurisdiction means nothing to the French administration, and an out-of-list code fits in no return box. The rule comes from the FNFE Schematron package, not from the European standard: an invoice perfectly compliant with EN 16931 triggers it as soon as it is judged against the French base.
How to fix it
Choose the category that actually describes the transaction. Factlint does not replace it: the tax qualification of a sale is the issuer's decision, never a tool's.
Severity returned by the rule set
Blocking since 1 September 2026: the current base, `fr-2026-09`, seals the FNFE 1.4.0.03 artefact in fatal mode, and it is the one the pinned engine applies by default. An invoice issued in August 2026 is judged against `fr-2026-08`, where the same rule comes out as a warning — which already rules out a “compliant” verdict. The API returns the severity of the rule set pinned for the judged invoice.
XML correction example
<ram:CategoryCode>L</ram:CategoryCode>
<ram:CategoryCode>S</ram:CategoryCode>