# HR-BR-28

Source: https://xmlvalid.com/rules/HR-BR-28

> Za cac:TaxScheme = „VAT“ i kod porezne kategorije „E“ ili „O“ HR iznos porezne kategorije mora biti 0

- Level: error
- Rule sets: Croatian eRačun rules (UBL) 13.03.2026
- Context: `ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal/hrextac:HRTaxSubtotal`
- Test: `(((exists(hrextac:HRTaxCategory/cbc:ID)) or (hrextac:HRTaxCategory/cbc:ID = 'E') or (hrextac:HRTaxCategory/cbc:ID = 'O')) and (xs:decimal(cbc:TaxAmount) = 0)) or ((hrextac:HRTaxCategory/cbc:ID != 'E') and (hrextac:HRTaxCategory/cbc:ID != 'O'))`

In English: For cac:TaxScheme "VAT" and tax category "E" or "O", the HR tax category amount must be 0.

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