NFE-750
Rejeição: NFC-e ou NF-e com DANFE Simplificado Tipo 2 com valor total superior ao permitido para destinatário não identificado (Código) [Limite: R$ 10.000,00, ou o definido pela UF].
In English An NF-e with the DANFE Simplificado Tipo 2 above R$ 10,000.00 (or the state's limit) must identify the receiver by CNPJ, CPF or idEstrangeiro.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
nfe:infNFe
not($simple and $vNF gt 10000) or $dest/nfe:CNPJ or $dest/nfe:CPF or $dest/nfe:idEstrangeiro
Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol