# CFDI40188

Source: https://xmlvalid.com/rules/CFDI40188

> El valor del campo RfcACuentaTerceros, debe ser diferente de los valores de los campos Rfc del Emisor y Receptor.

- 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:Concepto/cfdi:ACuentaTerceros`
- Test: `not(@RfcACuentaTerceros = (/cfdi:Comprobante/cfdi:Emisor/@Rfc, /cfdi:Comprobante/cfdi:Receptor/@Rfc))`

In English: The third party a line is issued for (RfcACuentaTerceros) must not be the issuer or the receiver.

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