HR-BR-26
Račun koji sadržava stavku računa (BG-25), popust na razini dokumenta (BG-20) ili trošak na razini dokumenta (BG-21), gdje je kod kategorije PDV-a (BT-151, BT-95 ili BT-102) „oslobođeno od PDV-a“ mora sadržavati HR raspodjelu PDV (HR-BG-2)
In English An invoice with an invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) whose VAT category code (BT-151, BT-95 or BT-102) is "exempt from VAT" must contain the HR VAT breakdown (HR-BG-2).
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.
ubl-creditnote:CreditNote | ubl-invoice:Invoice(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E']) or exists(//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[normalize-space(cbc:ID) = 'E']) or exists(//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[normalize-space(cbc:ID) = 'E'])) and (exists(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal)) or (not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'])) and (not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[normalize-space(cbc:ID) = 'E']))) and (not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[normalize-space(cbc:ID) = 'E']))))Checked with Croatia eRačun Invoice (UBL), Croatia eRačun Credit Note (UBL)