# HR-BR-36

Source: https://xmlvalid.com/rules/HR-BR-36

> Stavka …: Svaka stavka računa (BG-25) koja ne podliježe PDV-u ili je oslobođena od PDV-a mora imati razlog oslobođenja PDV-a (HR-BT-13) ili kod razloga oslobođenja PDV-a (HR-BT-14)

- 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:TaxExemptionReason) or exists(cac:ClassifiedTaxCategory/cbc:TaxExemptionReasonCode))) or ((cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != 'E']) and (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 a VAT exemption reason (HR-BT-13) or VAT exemption reason code (HR-BT-14).

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