# CFDI40153

Source: https://xmlvalid.com/rules/CFDI40153

> Se debe registrar un valor de acuerdo al catálogo c_Pais en el campo ResidenciaFiscal, cuando en el campo NumRegIdTrib se registre información.

- Level: error
- Rule sets: SAT validations of CFDI 4.0 and Pagos 2.0 Matrices of 25 March 2026 and Pagos 2.0 rev. B
- Context: `/cfdi:Comprobante/cfdi:Receptor`
- Test: `not($foreign and (@NumRegIdTrib or $cce)) or @ResidenciaFiscal`

In English: A foreign receiver (XEXX010101000) with a tax number (NumRegIdTrib) or the Comercio Exterior complement must have its country in ResidenciaFiscal.

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