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NFE-791

Rejeição: NF-e com indicação de destinatário isento de IE, com a informação da IE do destinatário.

In English A receiver exempt from state registration (indIEDest 2) cannot have an IE.

error: the document is invalid

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.

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 = '2' and $dest/nfe:IE)

Checked with NF-e 4.00, NF-e 4.00 with authorisation protocol