# NFE-1111

Source: https://xmlvalid.com/rules/NFE-1111

> Rejeição: Grupo de Devolução do IBS da UF informado indevidamente [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:gIBSCBS`
- Test: `not($uf/nfe:gDevTrib)`

In English: The state IBS cannot have a refund group (gIBSUF/gDevTrib).

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