# NFE-718

Source: https://xmlvalid.com/rules/NFE-718

> Rejeição: NFC-e ou NF-e com DANFE Simplificado Tipo 2 não deve informar IE de Substituto Tributário.

- 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($simple and $emit/nfe:IEST)`

In English: An NF-e with the DANFE Simplificado Tipo 2 cannot give the IE of a tax substitute (IEST).

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