# HR-BR-13

Source: https://xmlvalid.com/rules/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)

- Level: error
- Rule sets: Croatian eRačun rules (UBL) 13.03.2026
- Context: `/ubl-invoice:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | /ubl-creditnote:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]`
- Test: `((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'])`

In English: Each document level charge (BG-21) that is out of scope of VAT or exempt must have the charge's VAT exemption reason (HR-BT-6) or VAT exemption reason code (HR-BT-7).

Validate a document against these rules: https://xmlvalid.com/validate