# NFE-791

Source: https://xmlvalid.com/rules/NFE-791

> Rejeição: NF-e com indicação de destinatário isento de IE, com a 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 = '2' and $dest/nfe:IE)`

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

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