`HR-BR-27`

HR iznos osnovice za PDV (HR-BT-23) mora biti jednak zbroju neto iznosa stavki računa (BT-131) umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) i umanjen za HR neoporezivi iznos (HR-BT-24)

Official rule text

[HR-BR-27] - HR iznos osnovice za PDV (HR-BT-23) mora biti jednak zbroju neto iznosa stavki računa (BT-131) umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) i umanjen za HR neoporezivi iznos (HR-BT-24)

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)

BT-23
BT-24
BT-92
BT-99
BT-131

Technical check

Syntax: UBL · HR-CIUS (eRačun) (1.0.4)
Context: ubl-creditnote:CreditNote | ubl-invoice:Invoice
Test (must be true): ((cac:LegalMonetaryTotal/cbc:ChargeTotalAmount) and (cac:LegalMonetaryTotal/cbc:AllowanceTotalAmount) and (xs:decimal(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRLegalMonetaryTotal/cbc:TaxExclusiveAmount) = round((xs:decimal(cac:LegalMonetaryTotal/cbc:LineExtensionAmount) + xs:decimal(cac:LegalMonetaryTotal/cbc:ChargeTotalAmount) - xs:decimal(cac:LegalMonetaryTotal/cbc:AllowanceTotalAmount) - xs:decimal(ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRLegalMonetaryTotal/hrextac:OutOfScopeOfVATAmount)) * 10 * 10) div 100 )) or (not(cac:LegalMonetaryTotal/cbc:ChargeTotalAmount) and…

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-27",
  "message": "[HR-BR-27] - HR iznos osnovice za PDV (HR-BT-23) mora biti jednak zbroju neto iznosa stavki računa (BT-131) umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) i umanjen za HR neoporezivi iznos (HR-BT-24)",
  "xpath": "/…",
  "source": "schematron:hr-cius@1.0.4",
  "docUrl": "https://einvoice-api.eu/rules/hr-br-27.html"
}

Check an invoice against this rule and every other rule of the rule set – in the browser, without sign-up.

Validate an invoice for free Validate by API (100 documents a month free)

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