# HR-BR-16

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

- Level: error
- Rule sets: Croatian eRačun rules (UBL) 13.03.2026
- Context: `cac:Item`
- Test: `((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']))`

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).

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