`HR-BR-26`

Račun koji sadržava stavku računa (BG-25), popust na razini dokumenta (BG-20) ili trošak na razini dokumenta (BG-21), gdje je kod kategorije PDV-a (BT-151, BT-95 ili BT-102) „oslobođeno od PDV-a“ mora sadržavati HR raspodjelu PDV (HR-BG-2)

Official rule text

[HR-BR-26] - Račun koji sadržava stavku računa (BG-25), popust na razini dokumenta (BG-20) ili trošak na razini dokumenta (BG-21), gdje je kod kategorije PDV-a (BT-151, BT-95 ili BT-102) „oslobođeno od PDV-a“ mora sadržavati HR raspodjelu PDV (HR-BG-2)

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-2
BG-20
BG-21
BG-25
BT-95
BT-102
BT-151

Technical check

Syntax: UBL · HR-CIUS (eRačun) (1.0.4)
Context: ubl-creditnote:CreditNote | ubl-invoice:Invoice
Test (must be true): (exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E']) or exists(//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[normalize-space(cbc:ID) = 'E']) or exists(//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[normalize-space(cbc:ID) = 'E'])) and (exists(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal)) or (not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'])) and (not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[normalize-space(cbc:ID) = 'E']))) and (not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[normalize-space(cbc:ID) =…

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-26",
  "message": "[HR-BR-26] - Račun koji sadržava stavku računa (BG-25), popust na razini dokumenta (BG-20) ili trošak na razini dokumenta (BG-21), gdje je kod kategorije PDV-a (BT-151, BT-95 ili BT-102) „oslobođeno od PDV-a“ mora sadržavati HR raspodjelu PDV (HR-BG-2)",
  "xpath": "/…",
  "source": "schematron:hr-cius@1.0.4",
  "docUrl": "https://einvoice-api.eu/rules/hr-br-26.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.