`HR-BR-32`

HR neoporezivi iznos (HR-BT-24) jednak je zbroju neto iznosa stavki računa (BT-131) koje NE ulaze u poreznu osnovicu umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) i uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) koje NE ulaze u poreznu osnovicu

Official rule text

[HR-BR-32] - HR neoporezivi iznos (HR-BT-24) jednak je zbroju neto iznosa stavki računa (BT-131) koje NE ulaze u poreznu osnovicu umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) i uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) koje NE ulaze u poreznu osnovicu

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-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): (xs:decimal(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRLegalMonetaryTotal/hrextac:OutOfScopeOfVATAmount) = round(sum(ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal/hrextac:HRTaxSubtotal[hrextac:HRTaxCategory/normalize-space(cbc:ID) = 'O']/xs:decimal(cbc:TaxableAmount)) * 10 * 10) div 100) or (not(exists(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRLegalMonetaryTotal)))

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-32",
  "message": "[HR-BR-32] - HR neoporezivi iznos (HR-BT-24) jednak je zbroju neto iznosa stavki računa (BT-131) koje NE ulaze u poreznu osnovicu umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) i uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) koje NE ulaze u poreznu osnovicu",
  "xpath": "/…",
  "source": "schematron:hr-cius@1.0.4",
  "docUrl": "https://einvoice-api.eu/rules/hr-br-32.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.