# HR-BR-E-1

Source: https://xmlvalid.com/rules/HR-BR-E-1

> Račun koji sadržava stavku računa (BG-25) u kojoj je šifra kategorije PDV-a fakturiranog artikla (BT-151) 'Oslobođeno PDV' mora sadržavati PDV identifikator Kupca (BT-48)

- Level: error
- Rule sets: Croatian eRačun rules (UBL) 13.03.2026
- Context: `ubl-creditnote:CreditNote | ubl-invoice:Invoice`
- Test: `(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E']) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E']))`

In English: An invoice with an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is 'Exempt from VAT' must contain the buyer's VAT identifier (BT-48).

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