`HR-BR-36`

Stavka … : Svaka stavka računa (BG-25) koja ne podliježe PDV-u ili je oslobođena od PDV-a mora imati razlog oslobođenja PDV-a (HR-BT-13) ili kod razloga oslobođenja PDV-a (HR-BT-14)

Official rule text

[HR-BR-36] - Stavka … : Svaka stavka računa (BG-25) koja ne podliježe PDV-u ili je oslobođena od PDV-a mora imati razlog oslobođenja PDV-a (HR-BT-13) ili kod razloga oslobođenja PDV-a (HR-BT-14)

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-25
BT-13
BT-14

Technical check

Syntax: UBL · HR-CIUS (eRačun) (1.0.4)
Context: cac:Item
Test (must be true): (exists(cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'] or exists(cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'])) and (exists(cac:ClassifiedTaxCategory/cbc:TaxExemptionReason) or exists(cac:ClassifiedTaxCategory/cbc:TaxExemptionReasonCode))) or ((cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != 'E']) and (cac:ClassifiedTaxCategory[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-36",
  "message": "[HR-BR-36] - Stavka … : Svaka stavka računa (BG-25) koja ne podliježe PDV-u ili je oslobođena od PDV-a mora imati razlog oslobođenja PDV-a (HR-BT-13) ili kod razloga oslobođenja PDV-a (HR-BT-14)",
  "xpath": "/…",
  "source": "schematron:hr-cius@1.0.4",
  "docUrl": "https://einvoice-api.eu/rules/hr-br-36.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.