HR-BR-16
Stavka …: Svaka stavka računa (BG-25) koja ne podliježe PDV-u ili je oslobođena od PDV-a mora imati oznaku kategorije PDV-a obračunate stavke HR-BT-12
In English Each invoice line (BG-25) that is out of scope of VAT or exempt from VAT must have the line's VAT category code (HR-BT-12).
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
cac:Item
((exists(cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E']) or exists(cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'])) and exists(cac:ClassifiedTaxCategory/cbc:Name)) or (exists(cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != 'E']) and exists(cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != 'O']))
Checked with Croatia eRačun Invoice (UBL), Croatia eRačun Credit Note (UBL)