# NFE-1150

Source: https://xmlvalid.com/rules/NFE-1150

> Rejeição: Valor do IBS do Item (vIBS) difere do calculado [nItem: …] (vIBS …, vIBSUF + vIBSMun …).

- 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: `br:dec(nfe:vIBS) = (br:dec($uf/nfe:vIBSUF) + br:dec($mun/nfe:vIBSMun), br:dec($uf/nfe:vIBSUF) + br:dec($mun/nfe:vIBSMun) - br:dec($presumed))`

In English: The item's vIBS is not vIBSUF + vIBSMun (less the presumed credit when it is deducted).

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