# HR-BR-S-2

Source: https://xmlvalid.com/rules/HR-BR-S-2

> Račun koji sadržava popust na razini dokumenta (BG-20) u kojemu je šifra kategorije PDV-a popusta na razini dokumenta (BT-95) 'Standardna ili reducirana stopa 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:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[normalize-space(cbc:ID) = 'S']) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory[normalize-space(cbc:ID) = 'S']))`

In English: An invoice with a document level allowance (BG-20) whose VAT category code (BT-95) is 'Standard or reduced rate' must contain the buyer's VAT identifier (BT-48).

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