# HR-BR-32

Source: https://xmlvalid.com/rules/HR-BR-32

> HR neoporezivi iznos (HR-BT-24) jednak je zbroju neto iznosa stavki računa (BT-131) koje NE ulaze u poreznu osnovicu umanjen za zbroj iznosa popusta na razini dokumenta (BT-92) i uvećan za zbroj iznosa troškova na razini dokumenta (BT-99) koje NE ulaze u poreznu osnovicu

- Level: error
- Rule sets: Croatian eRačun rules (UBL) 13.03.2026
- Context: `ubl-creditnote:CreditNote | ubl-invoice:Invoice`
- Test: `(xs:decimal(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRLegalMonetaryTotal/hrextac:OutOfScopeOfVATAmount) = round(sum(ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRTaxTotal/hrextac:HRTaxSubtotal[hrextac:HRTaxCategory/normalize-space(cbc:ID) = 'O']/xs:decimal(cbc:TaxableAmount)) * 10 * 10) div 100) or (not(exists(//ext:UBLExtensions/ext:UBLExtension/ext:ExtensionContent/hrextac:HRFISK20Data/hrextac:HRLegalMonetaryTotal)))`

In English: The HR amount not subject to VAT (HR-BT-24) equals the sum of net amounts of the invoice lines (BT-131) NOT part of the taxable amount, minus the sum of document level allowances (BT-92) and plus the sum of document level charges (BT-99) NOT part of the taxable amount.

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