# NFE-742

Source: https://xmlvalid.com/rules/NFE-742

> Rejeição: NFC-e ou NF-e com DANFE Simplificado Tipo 2 com grupo do IPI [nItem: …].

- 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/nfe:det`
- Test: `not($simple and $ipi)`

In English: An NF-e with the DANFE Simplificado Tipo 2 cannot give IPI.

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