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);
[download]

→

$ 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
[download]

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.