`HR-BR-13`

Svaki troškak na razini dokumenta (BG-21) koji ne podliježe PDV-u ili je oslobođen mora imati razlog oslobođenja PDV-a troška na razini dokumenta (HR-BT-6) ili kod razloga oslobođenja PDV-a a troška na razini dokumenta (HR-BT-7)

Official rule text

[HR-BR-13] - Svaki troškak na razini dokumenta (BG-21) koji ne podliježe PDV-u ili je oslobođen mora imati razlog oslobođenja PDV-a troška na razini dokumenta (HR-BT-6) ili kod razloga oslobođenja PDV-a a troška na razini dokumenta (HR-BT-7)

Where the rule applies

Rule set	Document type	Severity
HR-CIUS (eRačun) (1.0.4) Croatian Tax Administration	HR-CIUS (UBL Invoice), HR-CIUS (UBL CreditNote)	fatal

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

BG-21
BT-6
BT-7

Technical check

Syntax: UBL · HR-CIUS (eRačun) (1.0.4)
Context: /ubl-invoice:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | /ubl-creditnote:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
Test (must be true): ((cac:TaxCategory[normalize-space(cbc:ID) = 'E'] or cac:TaxCategory[normalize-space(cbc:ID) = 'O']) and (exists(cac:TaxCategory/cbc:TaxExemptionReason) or exists(cac:TaxCategory/cbc:TaxExemptionReasonCode))) or (cac:TaxCategory[normalize-space(cbc:ID) != 'E'] and cac:TaxCategory[normalize-space(cbc:ID) != 'O'])

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "fatal",
  "ruleId": "HR-BR-13",
  "message": "[HR-BR-13] - Svaki troškak na razini dokumenta (BG-21) koji ne podliježe PDV-u ili je oslobođen mora imati razlog oslobođenja PDV-a troška na razini dokumenta (HR-BT-6) ili kod razloga oslobođenja PDV-a a troška na razini dokumenta (HR-BT-7)",
  "xpath": "/…",
  "source": "schematron:hr-cius@1.0.4",
  "docUrl": "https://einvoice-api.eu/rules/hr-br-13.html"
}

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Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.