# NFE-363

Source: https://xmlvalid.com/rules/NFE-363

> Rejeição: IE do substituto tributário idêntica à IE do emitente ou do destinatário (IEST …).

- 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: `not($emit/nfe:IEST) or not(string($emit/nfe:IEST) = (string($emit/nfe:IE), string($dest/nfe:IE)))`

In English: The IE of the tax substitute (IEST) is the issuer's or the receiver's IE.

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