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NFE-925

Rejeição: NF-e com identificação de estrangeiro e inscrição estadual informada para destinatário.

In English A foreign receiver (idEstrangeiro) cannot have a state registration (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:idEstrangeiro and $dest/nfe:IE)

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