# NFE-1035

Source: https://xmlvalid.com/rules/NFE-1035

> Rejeição: Valor da Alíquota Efetiva do IBS da UF calculado incorretamente [nItem: …] (pAliqEfet …, calculado …).

- 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/nfe:det/nfe:imposto/nfe:IBSCBS/nfe:gIBSCBS`
- Test: `not($uf/nfe:gRed) or abs(br:dec($uf/nfe:gRed/nfe:pAliqEfet) - round(br:dec($uf/nfe:pIBSUF) * (1 - br:dec($uf/nfe:gRed/nfe:pRedAliq) div 100) * $reducer, 4)) le 0.0001`

In English: The effective state IBS rate (gIBSUF/gRed/pAliqEfet) is not pIBSUF × (1 - pRedAliq/100), times (1 - pRedutor/100) in a government purchase, rounded to four decimals.

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