# HR-BR-E-10

Source: https://xmlvalid.com/rules/HR-BR-E-10

> Za svaku HR raspodjelu PDV u kojoj je kategorija PDV-a (HR-BT-18) "Exempted - Oslobodjeno PDV" stopa PDV 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)) and (hrextac:HRTaxCategory/cbc:ID = 'E') and (hrextac:HRTaxCategory/cbc:Percent = 0) or (hrextac:HRTaxCategory/cbc:ID != 'E')`

In English: In each HR VAT breakdown whose VAT category (HR-BT-18) is "Exempt from VAT", the VAT rate must be 0.

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