Simple thin line diference is NAVS defined with exclusion indicator N,so so that

it's determined automatically based on the tax code from tax procedure to MM
pricing procedure
but in case of NAVM no such exclusion indicator!

DIFFERENT
Only the non-deductible part of the tax is calculated. This amount is to be
regarded as additional cost item of the procurement as it is not refunded by the
tax authorities in contrast to the deductible part of the tax. The non-deductible
part of the tax is therefore added to the stock value during stock posting. In the
purchase order item, the non-deductible tax amount is saved in field EKPO-NAVNW
and, if existing, it is saved in the first condition type of category
'N'(nondeductible tax). In the standard system, these are condition types NAVS and
NAVM. Due to this reason, it is also essential that 'B' (fixed amount) is set as a
calculation rule (see also Note 138434) for the condition type. Moreover, you have
to take into account that the non-deductible tax amount is calculated with function
module 'CALCULATE_TAX_ITEM' program-internally. The calculation is not executed
within the price determination. As a result, the tax amount is only calculated
again after you have returned from the condition screen and not on the condition
screen if you change the price there.

The difference between NAVS and NAVM is that NAVM is a manual condition. You can
see this in the customizing of standard pricing schema RM0000.

Also NAVS should be defined with exclusion indicator N - so that it's determined
automatically based on the tax code.

NAVM should not have this indicator set.

https://answers.sap.com/questions/7279664/navm-and-navs-in-taxation.html?
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