# NFE-523

Source: https://xmlvalid.com/rules/NFE-523

> Rejeição: CFOP não é de Operação Estadual e UF emitente igual à UF destinatário [nItem: …] (CFOP …; a critério da UF).

- Level: warning
- 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($c1 = ('2', '6') and ../nfe:dest/nfe:enderDest and $destUF = $emitUF and string(../nfe:emit/nfe:CNPJ | ../nfe:emit/nfe:CPF) != string(../nfe:dest/nfe:CNPJ | ../nfe:dest/nfe:CPF)) or ($ufCons and $ufCons != $emitUF) or ($fin = '3' and $cfop = '6206') or (../nfe:entrega/nfe:UF and ../nfe:entrega/nfe:UF != $emitUF) or (../nfe:retirada/nfe:UF and ../nfe:retirada/nfe:UF != $destUF)`

In English: An interstate CFOP is used with the issuer and receiver in the same state (a check some states make).

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