# NFE-1166

Source: https://xmlvalid.com/rules/NFE-1166

> Rejeição: Classificação para subapuração do IBS na ZFM informado indevidamente [nItem: …] (UF …).

- 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`
- Test: `not($prod/nfe:tpCredPresIBSZFM) or $emitUF = ('AC', 'AM', 'RO', 'RR') or ($emitUF = 'AP' and ../nfe:emit/nfe:enderEmit/nfe:cMun = ('1600303', '1600600'))`

In English: tpCredPresIBSZFM is only for issuers in AC, AM, RO, RR or Macapá and Santana (AP).

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