NFE-347
Rejeição: Informada IE do substituto tributário em operação que não é interestadual (idDest 3).
In English The IE of the tax substitute (IEST) is given in an operation abroad.
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($emit/nfe:IEST and $idDest = '3')
Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol