# NFE-1001

Source: https://xmlvalid.com/rules/NFE-1001

> Rejeição: NF-e com finalidade de débito ou crédito somente para IBS/CBS (informado …).

- Level: error
- Rule sets: SEFAZ authorisation rules of NF-e 4.00 MOC 7.0 Anexo I, NTs up to 2026.010
- Context: `nfe:infNFe`
- Test: `not($fin = ('5', '6') or $gov = '2') or $exempt or empty($others[not($debit = '06' and year-from-date($emitted) = 2026 and local-name() = ('PIS', 'PISST', 'COFINS', 'COFINSST'))])`

In English: A credit or debit note (finNFe 5 or 6), or the payment of a government purchase (tpOperGov 2), carries ICMS, ISSQN, IPI, II, PIS, COFINS or returned taxes: these notes are for the IBS and CBS only.

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