# HR-BR-29

Source: https://xmlvalid.com/rules/HR-BR-29

> Stavke računa, troškovi ili popusti koji ne ulaze u poreznu osnovicu HR kod kategorije PDV-a (HR-BT-18) mora biti „O“, a HR iznos kategorije poreza (HR-BT-17) mora biti 0

- Level: error
- Rule sets: Croatian eRačun rules (UBL) 13.03.2026
- Context: `ubl-creditnote:CreditNote | ubl-invoice:Invoice`
- Test: `(exists(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal/hrextac:HRTaxSubtotal/hrextac:HRTaxCategory[normalize-space(cbc:ID) = 'O'])) and (//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal/hrextac:HRTaxSubtotal/cbc:TaxAmount = 0) or (not(exists(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal/hrextac:HRTaxSubtotal/hrextac:HRTaxCategory[normalize-space(cbc:ID) = 'O'])))`

In English: For invoice lines, charges or allowances that are not part of the HR taxable amount, the VAT category code (HR-BT-18) must be "O" and the HR tax category amount (HR-BT-17) must be 0.

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