# NFE-728

Source: https://xmlvalid.com/rules/NFE-728

> Rejeição: NF-e sem informação da IE do destinatário.

- 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($dest/nfe:indIEDest = '1') or $dest/nfe:IE`

In English: A receiver who is an ICMS contributor (indIEDest 1) needs the IE.

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