NFE-237
Rejeição: CPF do destinatário inválido (…).
In English The receiver's CPF is zeros, one digit repeated or has wrong check digits.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
nfe:infNFe
not($dest/nfe:CPF) or br:cpf($dest/nfe:CPF)
Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol