# NFE-1069

Source: https://xmlvalid.com/rules/NFE-1069

> Rejeição: Valor da CBS difere do calculado [nItem: …] (vCBS …, 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($cbs) or abs(br:dec($cbs/nfe:vCBS) - (round($vBC * $rCBS div 100, 2) - br:dec($cbs/nfe:gDif/nfe:vDif) - br:dec($cbs/nfe:gDevTrib/nfe:vDevTrib))) le 0.01`

In English: vCBS is not vBC × pCBS (or pAliqEfet) minus the deferred and refunded amounts (R$ 0.01 tolerance).

## Why it fails

- The 2026 test rate is 0.9% for the CBS: 0.90 in pCBS.

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