# NFE-1189

Source: https://xmlvalid.com/rules/NFE-1189

> Rejeição: Valor da CBS devolvida difere do calculado [nItem: …] (vDevTrib …).

- 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($cbs/nfe:gDevTrib/nfe:pDevTrib) or abs(br:dec($cbs/nfe:gDevTrib/nfe:vDevTrib) - round($vBC * $rCBS div 100 * br:dec($cbs/nfe:gDevTrib/nfe:pDevTrib) div 100, 2)) le 0.01`

In English: The refunded CBS (vDevTrib) is not vBC × pCBS (or pAliqEfet) × pDevTrib (R$ 0.01 tolerance).

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