There is a lot of environmental settings missing in your question. As others already found: do not use Spreadsheet::XLSX, but Spreadsheet::ParseXLSX.
When I fetch your file, I can verify the reason to change the parser
use Spreadsheet::Read;
my $ss = Spreadsheet::Read->new ("pm1209625.xlsx", debug => 3);
→
$ perl pm1209625.pl
Opening XLSX pm1209625.xlsx using Spreadsheet::ParseXLSX-0.27
4 sheets
Sheet 2 'Cities' 215 x 1
Sheet 3 'Categories' 22 x 1
Sheet 4 'Items' 187 x 2
Sheet 5 'VehicleTypes' 14 x 1
$ env SPREADSHEET_READ_XLSX=Spreadsheet::XLSX perl pm1209625.pl
Opening XLSX pm1209625.xlsx using Spreadsheet::XLSX-0.15
0 sheets
A short digging revealed that the parser only accepts xml tags sheet, where your workbook has tags /x:workbook at that level (XLSX.pm line 53).
It is IMHO a lost cause to file a ticket.
Enjoy, Have FUN! H.Merijn
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