# NFE-1159

Source: https://xmlvalid.com/rules/NFE-1159

> Rejeição: Tipo de Nota de Crédito exige o grupo para apropriação de crédito presumido de IBS sobre o saldo devedor na ZFM.

- 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`
- Test: `$credit != '02' or $det/nfe:imposto/nfe:IBSCBS/nfe:gCredPresIBSZFM`

In English: A credit note of type 02 needs gCredPresIBSZFM.

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