# NFE-1107

Source: https://xmlvalid.com/rules/NFE-1107

> Rejeição: Valor do Crédito Presumido do IBS não pode ser superior a vProd [nItem: …].

- 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:gCredPresOper`
- Test: `not($four and nfe:gIBSCredPres/nfe:vCredPres) or br:dec(nfe:gIBSCredPres/nfe:vCredPres) le $vProd`

In English: The presumed IBS credit on goods bought from individuals for resale (cCredPres 4) is above vProd.

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