!" # # $% " & '! % ( ) (*$ !!

& +
# ! $,

!" # # $% " & !- " -$ ) !

. ! ( ! (* /" -$ ) ! (/) 0 ! *$ " !!
/ #,

* 1 2
3 " ( 4 $ (/ "/!
* $ *5- (*$ ( ) ) ( (*$ !! $ !
( $" !,

( 6 ! / * $7/ ) (*$ !! $ !8
88

) * ) $5 ! $ ( .5$ !. !,
 9 )"

! "# # $
% & $
'( )
*+
,! - #./ 0- -
1! "# 21
#3 *4
!1
5#-3 *4
6 7 78 9 *
*
: 2 0#-
-# ;, , ,# - , *
- < *$
< 1 # , = ;# *$
# #-
# - < *$
- < - ;1 # ; *$
-#./ ,1- 1 # ;# > - 1
#.< *$
(;#- # 6 1,1 1,#1?- 9 *)
>1-
#= *)
, # #- # #!@ "# *A
(B *A
-0 # " # < # C *A
; - #.< # 1 # "# 1# " ,1,2D,"# *E
-F; ;1 G#- - ;?- ,1
@,; 3 4*
*H 7I J7 44
* H 7I J7 4
- < : 2 #--
# # 1 # "# 1
-K,"# 4
- -# ,L# -,1 - ,> 4$
- -# #1 -"# ; -,1 4)
- -# #1 -"# 4A
#0 # #-
#"1- 6++H A 9 4M
#0 # #-
#"1- 6M+H 9 4E
OBJETIVOS DA NF-e

1# "# 1-K,"#1 " 0N1= # #,1#.< ; ,#" ,#

"; ,1 ! "# 1-K," #- ## ;0 11 ;.< # 1 ?1"##1 ;# <
"; ,1 ! "# # F; O #1;# ,1O #" 0 - 1## -
#./ "
-"# -# ,1 - - # 6 * * 9 O - 1, #" #,L# ,1
1 -# # -#./ " -"# "
" ," 1 # 1 # 1-#1## 1# "# 1
- K,"# " ; "; ,1
>1 D,"## ,# 21 #O 1 #- #G ,# 1- ,"# ,1O " ,1;1
"; ,1 #-O #-# ! , ! "# O ; # -#.< "-";#.< -
"# -# ;
- 1 #.< -
= . O "- - # ,1- # #- 1 O ";N # =# # N ;-@ "# P 2#-#,1 #
# # ,#1 ;-# 21 # -62#-#,1# #;1-# ,12- # 9 #
-" .< O # #G , # "; ,1 1-
K," #,1 # "-";#.< ; #@# #
-"# -#

DESCRIÇÃO DO MODELO OPERACIONAL

#, - # ! "# #O # - # - # 2- #-? ; #- F;=

1-K," " ,1, # ,! - #./ ! "# # -#.< " -"#O F; = -? -
# ,# 21 # ,1 #, - # # 2#- #,1-# ,12- # # # #;1-#
-
1 #- F;= 1-
K," O F; " - - , # 1
# "# 1
-K,"# -?
,1< 1 -#, 1 # ,1- , 1 #- # # "-1 #-# # #G , # F; !#- ?; # - P
=# #.< #-F;= = = - ?O 1 -#O ; - 1" -" 0 ,1
6#;1-G#.< ; 9 O " ,Q - ./ O "L# # "L#= #" O
F;# ,< - ?L#= - 1 -R, 1 # -
"# -#
: -" 0 ,1 # O # "-1 #-# # #G , # ,0 G#- ? " , ;1 # ,#
,1- , 1 #- # F; 1,#1 ?- ;1- 2@1 ,1- # F; 1,L# #
"L#= #" "; ,1 1
- K," # = -! "#- ;# #;1-G#.<
" ,1Q
1 #-F;= 6 9 - ? #, # 1 -#, 1 # "-1 #-# #G , #
#- ## " 1 # - #O F; -? - 1
:- ,#" ,# 1 # # 1#
O , "# ; # -#.< ,1- 1 # ;#O 1 # 0P #-## "-1 #-# #G , #
1, # -
#.<
#-##" 0 - 1#- 1 -R, 1 # -"# -# - ? - #; #- - ,1 #.< 2- ?! "#
! "# # # 1# "# 1-K,"#O ,11 ;# 6 "; ,1 ;> #- #
9O # " ; = #Q,"# ,1- ? - #O 1
#F; O #"L#=
#" #-# " , ;1 # # ,# ,1- , 1 ; ": 2 0#--# ;, , ,#
F; !#" 1 #-? # "# 1 ;-# # " ,! - #.< ,! - #./ # 1
"# -,1 - # # 1 #
,< P ; # , 1 # ! "#O , ;0 11 ; ; #, 1 # ! "#O -= , # ,#
" ,1 -; ,1 #;> #- #- # " , ;1 # # , 0 ,1 #" ,#
6L113S S555 ,! !#G , #2 = 0- 9 ;, 1 # T
" ,1 -0;,1 1,#1 ?- O ,< - O -?;1 G#- # " ,1
, #-## "-1 ;-#.< # O " ,1-0;,1 1,1 # -# G#- ?
# "-1 ;-#.< # #- 1- # 1 # -" 0 #
 Modelo simplificado da NF-e

HISTÓRICO DO PROJETO

#-# #1, - 1 # , # , 11 ;" ,# ,U 4O ," 88 O #- 1 AO !

-# G# O , # *$ #*A N
;L 4++ O #=# - O *U ," ,1 - #" ,#
, 1 -# - -0;1?- H O -;,, 11;#- # # , 1 -#./
1-0;1 ?-# ! -
#O 1 # ;# O 1-1 -
# ;,"@ "# 1#
," ,1 - 1= " 0N1= 0; "#- ;./ " ,N ;,1 # # 1 -D ! -
#
(= - , F; - = # - ,12- #.< # , 1 -#1=#O # - ,G#.<
L - F;# # # ,! - #./ V - #" ,# G#.< "; 1 # "#-2#
1-#0#L -#" ,# , #1, ,1V # - ! "?"# # ! "# G#.< V # -
0 # -# G#.< #./ ! "# " - ,# # ,12- # #V # -
0 # ,1- "R 0 ,! - #./ ! "# ,1- # = -# ! -#
2= - ,# ,1 # V "-;G# ,1 # #-2# "##" # # -,G#
;,! - G#.< -" ,1
! -# # -=# - 1" " -#.< 1 P","# ,# ?-#
"# # 1 -# ,1 6 - N1 # #1 - ,"-,G# 9 1# "# 1
-K,"#
#, # ,L#- # -1-G -N1O ,"# O " !:-;
"; < - ,# - , 1 -# - -0;1?- 1
# ;# 6 9O!
-# G# #; # ;,< P","# S O < #; O 4A #0-
4++$O #- # # ;,! "#.< ! -,1 -N1 #, # ,1 , R 01 #
, 1 -#./ -0;1 ?-#
! ,# #2 1S 4++$O , = ,1 H ," ,1- #" ,#
, 1 -# - -0;1?- O < #; O "-1 ?- #G , # 1#
O "-1?- # "1 # -
# - - ,1 #,1 # "-1#-#

$
 ,#,.# ;,"@ # # 1# # ,#- # - 1" +S4++$O
= #, ,= = ,1 # #,1
#.< # 1
# "# 1
-K,"#O
", #, ! - # ! ,1=# # " - ,#.< 1 P","# ,= = ,1
-N1 0#- , #0 # ,"#16 ," ,1
- #" ,# - ,# -
, 1-
# - -0;1 ?- 1
# ;# 9" # #-1" #.< O ##2 -# , ,# #O
"1 # -# -# 6 9
#-
1- ,= 0- 4++$ # ; -,1, D,"# # T ,# - #,"# #,#;
6 ;!-# #9 # ;# ,12- #- -N1

ESTRATÉGIA DE IMPLANTAÇÃO

#, 0 1
#-; # # # 1
#.< 2-
# #1=# " ,1-0;,1 # " # #
1 ,= O# 1? , #,1
## ;# 1# #3

*W # 16 # - P -
#" ,#9
- -
# !# #,1 #.< -N1 " - - #0- 4++) "
*E 6 G , = 9 - # = ;,1 ?-# #;1-G# # - "-1#-#
#G , # 6 O O O O ( 9 1D 1# ! -#
;1R, #X ;# 1 -
# " ,# , 1 # ! "# # O * *
1#!# O # - "1= ,< 1D =# # 1 -0;1?-#
4W!# 6 -#" ,#9
*$S +ES+) ," ; #!# -#" ,# F; # # #-# # 1-
=# # N ;-@ "# G 0-S 4++) # TS "- ," ; $+ , =#
- # = ;,1 ?-# " -
#
W!# 6 # ! "#.< 9
#-
1- # ;0 "#.< # -1#-# *+ S
+AO # - #
"- ,"#- " -# , ;1 # .< - ,"# ,1
, 13 555 !#G , # 2 = 0- S,!

- 1" *+S+AO #1-

# - 1" 4S
+MO )MS+M MAS
+MO
/ 0- # 0-2#1- # ;1 G#.< # 1
# "# 1
-K,"#6 9 #-#
2;,1 " ,1
-0;,1 3

)
! , " : ;
!#0-"#,1 "2#-
- *U #0- 4++M
1
-0; - ;#1
#"# 1
# "2#-
- *U #0- 4++M
- ;1- O ! - ;# - -1
# - " 0; 1
@= @
F; O
*U #0- 4++M
# !, #;1-G# -:-2< ! -
#" 1,1
1-0; - " 0; 1
@= @
F; O# !,
*U #0- 4++M
#;1-G# -:-
2< ! - #" 1,1
1-
#, - 1# - -= , - -1
#L 1# H O# !,
*U #0- 4++M
#;1-G# -:-
2< ! -
#" 1,1
!#0-"#,1 #;1 := O "# , 1 O ;1 1
?- O "# ,L/ O
*U G 0- 4++M
K,0; 1"" 1
#
!#0-"#,1 " ,1 *U G 0- 4++M
!#0-"#,1 O 1
-0; - " -"#,1 #1
#"# 1
#
*U G 0- 4++M
"# ,1 # ?1" #-
#; L; #,
8 !-2 -@
!" #1#"# 1# F; - = - # #@# "#- ,
!- "# O - !-2 -# # ;" ,2 # # # P" 0 = ,# O ;@,# O *U G 0- 4++M
0;!# ,# #=@ "#

)
 8 !#0-"#,1 0 0 # #" : "# ,"; = " -
= N
# "L *U G 0- 4++M
8 !#0-"#,1 - !-2 -
#,1 *U G 0- 4++M
8 #2 ,1 F; O , 0 ,1 ,1
-#1
#.< =- 6 9
O = ,#
*U G 0- 4++M
,- 2# P1
-"##" , ; -! ,#
8 !#0-"#,1 #"#0# O # ,# #, ; ,2 O
*U G 0- 4++M
- # ,# O1
-! # -
! # #.
8 !#0-"#,1 ! -
- 2; # *U G 0- 4++M
8 -1# - #;1 := O "# , 1 O ;1 1
?- O "# ,L/ O
*U #0- 4++E
K,0; 1"" 1#
8 !#0-"#,1 -
1# - 0#1-# #"; ;# - #-
#= @
";
*U #0- 4++E
#;1 1-
8 !#0-"#,1 , ; ?1" "R #-
# #- *U #0- 4++E
8 !#0-"#,1 -
1# - #;1 .# *U #0- 4++E
8 8 - ;1- O ! - ;# - O -1
# - 1
-0; -
= ,1 -=# 1-
: O# !, #;1-G# - *U #0- 4++E
:-
2< ! -#" 1,1
88 " -"#,1 #1
#"# 1
# #2-
#, = ,1 -=#
*U #0- 4++E
1
-:
88 - ;1- O -1
# - 1
-0; - ;0-! "#,1 2-
#>#
-=# 1
-: O# !, #;1-G# -:-
2< *U #0- 4++E
! -#" 1,1
88 " -"#,1 #1
#"# 1
# #2-
#, ;0-! "#,1 2-
#>#
*U #0- 4++E
-=# 1-:
88 - ;1- O -1
# - O 1-0; - #2-
#, O ,2#-
-#!# -
*U #0- 4++E
-= , - #1
#"# 1
# #2-
#, ?" #-
# ;1- !,
88 - ;1- O -1# - 1
-0; - ( H 2? F; ! 1
1
-: ; (( 2? F; ! 1 2? ,#1
;-#O # !, *U #0- 4++E
#;1-G# -:-2< ! -#" 1,1
88 - ;1- O -
1# - 1
-0; - ( H 2? ,#1
;-#
*U #0- 4++E
= ";#-
O# !, #;1-G# -:-
2< ! -#" 1,1
88 #1
#"# 1
# - ;1 -
Q-2" ! -
- 2; # *U #0- 4++E
88 !#0-"#,1 #; @
, O # ,# 2# #; @
, *U #0- 4++E
88 !#0-"#,1 =# L# = - O 2#-
-#!# #1
# #-
#
*U #0- 4++E
0 0 # #" : "# - !-2 -
#,1
88 8 !#0-"#,1 -
1# - 1,1
#O = -
,G O #1 #"# *U #0- 4++E
888 !#0-"#,1 -
1# - - ,# 1- ? 1"# *U #0- 4++E
888 1
-0; - O #1#"# 1
# ; -
1# - 0 0 # #" : "# O
*U #0- 4++E
,"; = " -
= N
# "L
888 1
-0; - O #1
#"# 1
# ; -
1# - - !-2 -
#,1 *U #0- 4++E
888 !#0-"#,1 O 1
-0; - O #1 #"# 1# ; -
1# - >1
-#1
*U #0- 4++E
>#- ;1 G# ,#!#0-"#.< - !-2 -
#,1
888 #1
#"# 1 # 0 0 # " #1= # !-
#" ,# ,1
*U #0- 4++E
#" , " ,# ,1 # "# #
888 #1
#"# 1
# !; *U #0- 4++E
888 !#0-"#,1 "2#-
-L# "L#-
;1 *U #0- 4++E
888 !#0-"#,1 -
1# - ! 1
- #-
#"2#-
- *U #0- 4++E
888 !#0-"#,1 -
1# - ;1
- - ;1 !; O >" 1
*U #0- 4++E
"2#-- O "2#-
-L# "L#-;1
888 8 -" # - , ;1
-# !; *U #0- 4++E
8 !#0-"#,1 " P1" O - ;1 -
!; #-# L2 ,
*U 1 0- 4++E
#
8 !#0-"#,1 - ;1 G# ,1 *U 1 0- 4++E
8 !#0-"#,1 #0/ 1-
2 ,1 ,1
P1" *U 1 0- 4++E
8 !#0-"#,1 # ,1 #-
##, # *U 1 0- 4++E
8 !#0-"#,1 # *U 1 0- 4++E
8 !#0-"#,1 - ;1 # O "#-1 ,#O # "#-
1< # <
*U 1 0- 4++E
, ;# #-
#; " -
"# "-1
:-
8 !#0-"#,1 -
1# - " , ,1 1
-K," *U 1 0- 4++E
8 !#0-"#,1 -
1# - F; # ,1 ,! - ?1"#
*U 1 0- 4++E
-!P-" #-
# F; # ,1 ,! - ?1"#

A
8 !#0-"#,1 -1
# - F; # ,1 1
-#, -
*U 1 0- 4++E
" ;,"#.< O "# #" :-
8 8 !#0-"#,1 -1# - # #- L - " .< O - - ;.< O
*U 1 0- 4++E
2-#=#.< # ! "#.< ?; =@
1
#0 " ,1 F; - # G - - ;.< =@ F;#F; -
*U 1 0- 4++E
; -1
1
#0 " ,1 F; - # G - - ;.< F;#F; -
*U 1 0- 4++E
; -1
!#0-"#,1 -
1# - @# = -
2 ,O #2,P1"# : 1"# *U 1 0- 4++E
!#0-"#,1 -1
# - # #- L 1 !K," ;1
-
*U 1 0- 4++E
F; # ,1 " ;,"#.< O .# #" :-
!#0-"#,1 # #- L 1
- P " 1
- 1-
# ;1"
*U 1 0- 4++E
F; # ,1 -
-# #.<
!#0-"#,1 -1
# - L# O 0#1-# #"; ;# -
*U 1 0- 4++E
P1
-" O >" 1 #-
#= @
"; #;1 1-
!#0-"#,1 -
1# - #1-# P1
-" #-
# ,1
##./
*U 1 0- 4++E
"-";1 ", ;
!#0-"#,1 -
1# - ! O "#0 " , ;1- P1
-"
*U 1 0- 4++E
#
!#0-"#,1 -1
# - #1-# P1
-" 1
-K," #-
#
*U 1 0- 4++E
= @"; #;1 1- O >" 1 0#1-#
8 !#0-"#,1 -
1# - ! 2/ O - !-2 -
# - #F;,#
*U 1 0- 4++E
#=#- "#- #-
#; 1" O .# #" :-
8 1
#0 " ,1 F; - # G #2 1
-2 !#0-"#.<
*U 1 0- 4++E
-=# 1-2
8 #1
#"# 1
# "#!P 2-
< *U 1 0- 4++E
8 #1
#"# 1
# "#!P1-
-# O @ Q= *U 1 0- 4++E
8 - ;1- "#!P1-
-# @ O #- #1G# *U 1 0- 4++E
8 !#0-"#,1 : = 21
# - ! ,# O >" 1 : L *U 1 0- 4++E
8 !#0-"#,1 ! , = #2-
@"# *U 1 0- 4++E
8 !#0-"#,1 # ;0 ! -
1 G#,1 *U 1 0- 4++E
8 !#0-"#,1 "# ,1 L ?1" #-
#; L; #, *U 1 0- 4++E
8 !#0-"#,1 "# ,1 ! 11-
? " #-
#; L; #, *U 1 0- 4++E
8 8 !#0-"#,1 "# ,1 #-
#; = 1-,?- *U 1 0- 4++E
88 !#0-"#,1 - ;1 !#- F;@ " *U 1 0- 4++E
88 #1
#"# 1 # -
1# - #1 #-
#!#0-"#.< 00 #
*U 1 0- 4++E
#" : "#
88 !#0-"#,1 #1
#"# 1
# #1"@
, *U 1 0- 4++E
88 !#0-"#,1 #-
1!#1 #1-# ? 1" #-
#; , ;1
-# *U 1 0- 4++E
88 !#0-"#,1 1
;0 #. " 1
;-# *U 1 0- 4++E
88 !#0-"#,1 1
;0 #. " " 1
;-# *U 1 0- 4++E
88 !#0-"#,1 #1
#"# 1
# 1
;0 " , >/ " 0- *U 1 0- 4++E
88 !#0-"#,1 #-
1!#1 1
# # 1
# *U 1 0- 4++E
88 !#0-"#,1 - ;1 1
-! # 1
#O >" 1 # - ,G# *U 1 0- 4++E
88 8 !#0-"#,1 "- ,K 1
- - :2 *U 1 0- 4++E
888 !#0-"#,1 F; # ,1 ,1
-; ,1 : 1" O .#
*U 1 0- 4++E
#" :-
888 !#0-"#,1 F; # ,1 1
-#, < ; -# ,1 O #-
#
*U 1 0- 4++E
! , , ;1 -#
888 !#0-"#,1 ?F;,# O F; # ,1 # #- L #-
#1-
#, -
1
*U 1 0- 4++E
=#.< "#-2# O .# #" :-
888 !#0-"#,1 # #- L F; # ,1 #-" , " ,# #-
#
*U 1 0- 4++E
; ,< , ; 1
-#
888 -
-#-# " 0-
# ,1 # -
# *U 1 0- 4++E
888 !#0-"#,1 #-
1!#1 N#L -# ;-= #-# *U 1 0- 4++E
888 !#0-"#,1 1
-#1- O .# #" :- O >" 1 #2-
@"# *U 1 0- 4++E
888 !#0-"#,1 #1
#"# 1
# < O0 "1 0 #"L# *U 1 0- 4++E
888 !#0-"#,1 #1
#"# 1
# = - #, 2;-
#,.# *U 1 0- 4++E

M
 888 8 #1
#"# 1 # -
"# -# 2-
#O " - ,R,"# - ;1
*U 1 0- 4++E
# ,1
@"
8 " ," ,?- = @
"; ,= *U 1 0- 4++E
8 !#0-"#,1 -
1# - -= 1 ,1 " -
R " *U 1 0- 4++E
8 1" #2 ! ! 0-
# 1
D>1 *U 1 0- 4++E
8 - #-
#.< ! #.< ! 0-
# 1
D>1 *U 1 0- 4++E

0-2#1- # # "# # 1 # # -#./ ! 1;# # 1

1#0 " ,1 " ,1-0;,1 -! - #" # F; 1N# "# G# ,
1# < #; O ! "#, = # ## < 1# "#O * ;*
1- Y*U # "?; ;# - -# - 1" *+S +AO #
0-2#1- # # < # -1# - -! -,"# , Z "# ;1 [
61#0 # #" #9 O F; ,< ,F;# - ;1-# L :1 0-2#1- # O
! "#- ?- 1 -1 ## -#.< -
1#.<
-
1#,13 # 0-2#1- # < 1# "# 1-K,"# O
$$O ;0 11 ;.< # 1 # "# * ;* O ,< # "#3
• # 1#0 " ,1 " ,1-0;,1 , ,< -#1F; , 1,L#
-#1"# # #1= # 1
# # #" # L? , *4 6 G 9 O
#, #F;
• ##1= # N#-# G# # ;1- 1
#0 " ,1 11 ;#- V
• X -#./ -# G# # ! - # 1#0 " ,1O - #1=# X #@#
-"# -# - 1# 1,#1?- " - 1O F; "; ,1
! "# - #1= X- # # -1- , N#
• ,# L :1 !#0-"#,1 O 1-0; - ; #1#"# 1 # "2#- - O X
-#./ -#1"# # - " ,1 -0;,1 F; 1,L# " #1= #
- , - #,1 " P- " #1 #"# 1 #O F; =# - # -
#./ "
"2#- - ,< 1,L# ;1 -# # # $\ 6"," -" ,19 =# -11 # #
#@# >- "@
" #,1- - V < = : > 1
?@AB?ACBBDE
• F G < F E 3 F
$H
?IB, BBB BBV
• ,# L :1 1
#0 " ,1 #1 #"# 1 # F; - =# = , #
0 0 # #" : "# O ,"; = " - = N# "L O ; -!-2 - #,1 O F;
# -
#./ " # 0 0 # ,< 1,L# ;1 -# # # $\ 6"," -
" ,19 =# - 11 # # #@# >- "@" #,1- - V < = :
> 1 ?@AB?ACBBDE
• ,# ,1 -
## ;"#1# 1#O " ,! - - # 4++ ]2 6 ;G ,1
F; 2- # #9 O # F;- # #-
1";#- O ,"; = "#1 # - O F; O #
! ,# #O N # 1# ,2 0#, 11 # # ,1 -# # "- -#

: 3 3
; O " ,! - YU #-
12 U # -
1#-#
*+ S
+3

" ,1
-0;,1O - #.< # 1
#0 " ,1 "- ,"# # 1- O 3 J
; ;0 11;.< # 1 # "# * ;* O
>" 1 ,# L :1 -= 1
# , Y ^ #-12 4*O K

* 2 : ;
C@L

E
 4 @M < E ?M < E K N
,
#-
# 1
#0 " ,1 = ;,1 #-# ,1 "- ,"# #-
# <
6 ,";, #F; F; #,1" ; ; "- ,"# ,19 O #1
P #*+ ;1
;0-
4++MO # < -? 0-2#1
:-# # #-
1- + N;,L 4++E ; #
#-
1- ,@
" # 0-2#1- # < F; 1 -
#1# #-12 4* #
-
1#-# *+ S
+AO F; " --- - -

CREDENCIAMENTO

"- ,"# ,1 - 1-? # " ,1

-0;,1 1- 1
# "# 1-
K,"#O
,#" ,#O ;0 11
;.< X 1 # "# # * ;* 6; # #O
2-
# ,1O #- # -
#./ " -"# -# ,1- - #9

#-
# 1- O# - # = -
? ;-
3

• -1! "# 21#, #- < - # V

• " X ,1-
,1 V
• - 2-# # - ; ;1 G#- _ - _ 2-
#1;1
,0 G# # TS V
• - ,"# ,1 N ;,1 X TS O " ,! - - ,1
#./ #0#> V

# : :
: ;

* #" # 1 #P ! 1
;# - ; ;?- ,L#
7 6 ,L# # 1- ;! L 9
O ;1 G# #-##" #-
-
=. 1 "# 1-
K," V

4 #" #- 1 #O ", ; 1
#0 " ,1 " 1 ;" -
-N#
# ,! - #./ -P "# # 1
-# #V

-" #- # ,! - #./ O 1#0 " ,1 N ? 1#-

? #;1-G# O
#;1 #1"# ,1O # -# G#- 1 1 ;# ;.< 1", :2"#
< , # 0 ,1 1 1SL 2#.< # T
1 1 -# G# , 1 # 0 ,1 ,< -
< #=# # # T V

#- 1 1 , # 0 ,1 1 1 S L 2#.< # T ,<
- 0-2#1:- O -" ,# ! -
1 ,1 F; " ,1-0;,1 ! 1;
; 1 1 #,1 "1
#- ;"- ,"# ,1 , # 0 ,1 - ;.<
#-# ,1-#- - ;.< O # : -# G# 1 1 1 F; N ;2#-
, " ?- O " F; , 0 1 < _ - ,"# ,1 #- # <
- ;.< _O #2;#- # ;0 "#.< #1 "- ,"# ,1 , ?-
! "# 1
# V

$ "- ,"#- , # 0 ,1 - ;.< O 1

#0 " ,1 " ,1,;#-
?#
1-#" # # 0 ,1 1 1 # T #-
# -# G#- 1 1 F;

*+
 N
;2#-, " ?-
• ,= # # #-
# # 0 ,1 - ;.< 1
D =# # N
;-@ "#
N
;,1 X T ;0 11
; # ,1
# ! "# # *
;* V

• ,= # # #-# # 0 ,1 L 2#.< 1
D =# #
N
;-@ "# ;0 11
; # ,1# ! "# # * ;*

) #-
# #1
;# G#- # , "-.< 1 # ;# -
#G< "# , 1 #
"- ,"# ,1O #" # #2,#3

6555 !#G , #2 = 0-
S"- ,"# ,1 S
0# S #2,# S 2, # >

F; , 1
#0 " ,1 1 -" ,1 -"; -
#-? # #1;#
# #1
;# G#-
? 1 # < L 2#.< - ;.<

• #-
# < O = -
< - 0 -=# 1 -F; 1 1 P","
#,;# ,12- #.< ,1
-0;,1O = 4+4#O ,@
= #-#
5, # , ,`3
6L113SS555 !#G , # 2 = 0- S
,! S 5, # S#-F;= a= 2 ,1 # 9

• "; ,1 ;> #- # 1# "# 1

-K,"# = -
? 0 -
=#-
> 1,1 , 1 #,;#

• 1
#0 " ,1 "- ,"# !@
" ; F; 1= - 0-2# #
< O F; 1#- - #,1" #- ;# ,1 -## - ;.<
= -
< O -! -,"# ,1O 1- 0-2#1- # #1,2- ?1 #
# ;# -#./ # ,# # #-1- # #1 # -= 1 # ,# 2 #.<

• TS "-
," ; !@
" #2;, 1
#0 " ,1 0-2# X
< # #-1- G 0- 4++M 6= " ;,"# H
P- 1
# "# 1
-K,"# ,U*+4 # *+ES4++M9 1#0 " ,1 F;
,< ! -# "- ,"# !@
" # 1
< 0-2# X <
= -
< - = ,"#- ;"- ,"# ,1O - ,`#0#> 3

L1
13S
S555 !#G , # 2 = 0-
S,! S
"- ,"# ,1S
"- ,"# ,1 #

• " ,1
-0;,1 "- ,"# #-# 1- = -? 0-2#1-# ,1
1- ;0 11
;.< # 1
# "# * ; * O >" 1 ,#
L :1 -= 1# , Y ^ #-
12 4*O # #-
1- # " -
-D,"# ; # #
2;,1 #1 #3

b ,@
" # 0-2#1- # < # F; 1
#0 " ,1
1N# ;N 1O , 1- #-
12 4*V

b *U 6 - -9 # U 61-
" -9 D ;0 Fc ,1 # ;
"- ,"# ,1

2-
# 1
-#, .< 3 #1=# ,1 # 1
#0 " ,1 = ;,1
#-# ,1
"- ,"# X < #1
P # *+ ;1;0- 4++MO #

**
 0-2#1- # F; 1
-#1
# #-12 UO Y U # "## #-
1- + N
;,L
4++EO -N
;@G 1 , #-
12 4*

• "- 1! "# 21# ;1 G# ,# 1 # "# 1

-K,"# = - ? -# F;-
N;,1 X ;1- # -1! "# -#"- ,"# # # ,!- # 1 -
;1;-# L#=
Q0 "# -# -#H -
# O = , " ,1- ,Q -
F;#F; - 1#0 " ,1 " ,1
-0;,1 #- # # - ,! - #./
0- ;1- # "-1! "# - # O #;1- # -2 1- - 1# -
-= . L#0 1 # ,# -# O " , ;1 1 #0#> 3

• : 1 J ,= #- # "L#= Q0 "# "-

1! "# 21# #- ##
T #1
# F; # 1N # =? # , ,1 # " , ><
= -! "#.< ## ,#1
;-# 21 #

• : 1 J ; "- 1! "# 21
# 1,1 #- #"# # 1 #0 " ,1
# - # 1- -
12 $^O O 1 0 # -1
#-#
*+ S4++A3 # = -
? - # ,# # 1,1O " # ,#1;-#
21#O " -1! "# # - ,1 # "- ,"# # # ,!-
# 1 -;1
;- # L#=
Q0 "# - # -# -# O O " *P

L1
13S
S555 12 = 0-
S15`S
0,S
= 5S -
1! "#"# S 1
-;1
;-#"

1- -12 $^O Y *^O 1 * # - 1

#-# *+ S4++AO #-## <
# O " ,1
-0;,1 -? ;1 G#-Z !15#-[ ,= = ; # F;- -
;O #, #O ;1 G#- Z !15#-[ ,0 G# # "-1 #-# # #G , # #-#
# ,! - #./ 0- - ,0 G# # TS #"
13 L1 13S
S555 !#G , # 2 = 0- S
,! S -
S -#

*4
) <) "/( /Q # $ ) ; E

6 "; ,1 ;> #- # 1
# "# 1
-K,"#9 P ; # - - ,1
#.<
! "# # # # 2;,1 !;,./ 3

• ,1-#"L#= ,; P-"#" ./ #-
#" , ;1
# # ,! - #./ #
1# "# 1-
K,"#6 L#= " 9V

• " #,L#- # -
"# -# 1
-R, 1O ! -
, ", ,! - #./ 0? "#
0- # -
#.< ";- 6 1,1O 1,#1?- O =# - O 1"9V

• ;> #-,# "-1;-

#.< # -#./ "; ,1
## - O , "#
1,#1?- ,< -" ,1
-0;,1 "- ,"# # 1-

" 2 )

• = - - = , - # -
"# -# #,1 #
"-
";#.< # #V

• ,1 -? -;1 G# #-
#1-
#, 1 #-" # -
"# -#
# : #" ," < # ;1-G#.< 7 #- "1=# V

• d;#, # 2 #.< 1 -0;1?-# >2- # ;1 G#.< "@

! "# =#
# " ,# # 1
# "# O * ;* O " ,1-0;,1 "- ,"# #
1- = -? - - 1 #,1
# ": # F;#,1 # ! -
, " ?-# #-# #1, - X >2D,"#O , 1 # # ", -
##
-2,# V

• = -? - - # " ; O >" 1 # N-,#O 1# #,L

@
, 64*+ > 4EA 9 ?> 64 + > + 9O , -
;1 G# # ! L# 1# O ! - ;?- " ,1
@,; O ! - ;?- -P - ;
! - ;?- 2;-#,.#O 0 - =# 1 , #- 12 4 # -
1#-#
*+ S4++AV

• -
? " ,1- ;1
- ,1 2-
?! " O F; ,<
-N; F; # 1 ;-
# ; " ,1Q ; ": 2 0#-
-# - 1-
: 1" V

• ' - 1 "# ,1 " -=#,1 ,1

-2#O ,# ! - #
"#,L 1 1
#"?= O # >1
- # ,! - - #-## #1-# -1 # ; #- ##
>1- # ; -- V

• # .< "#- 0 , O F;#, 1

-R, 1 # -
"# -#O
= -
? -! 1
# ;= - V

• -
< - - #O , = - O ,! - #./ " ,1
#-
,1- 1,1O L :1 F; = -? -- - =# #. O

*
 , @, O *+>*$ " O F;#F; - ,1 O #-
##1, ,1 # 1
#" #V

• "-1#-# # #G , # -?O - -2 "#O #;1-G#-

" ,1
-0;,1 # #1- #- #e ;1 -= 1 1 1 O #- #
# F;? X -
#./ - -
#1"# # O F; #,1 "#
0-2#1:- # F; " , 1 ,

1- #-
12 4 # -
1#-# *+ S
4++A3

C? ; F G > : J
: )

* ! - ;?- 2;-#,.# ;1 G# = -?#1, -# 1 , Y 4^

#-
12 *$ # -
1#-# 4O 4M #-. *EE)V

4 ,# #F; .< ! - ;?- 2;-

#,.#O = -? - 0 - =# 1
, #- 12 *$O YY4^ ^O , #- 12 *) # - 1#-# 4O 4M #-
.
*EE)O ! "#, , # ## >2D,"# 3
• ;1-G#.< - < "; ,1 "# O V
• 2 "#V

"; ,1 ! "# 1 = -
? " ,1- # > - < Z [
O ,
= # ##;1 G#.< # > - < Z 1# "#[ V

" ,1-0;,1 = -
? #,1-; " ,1 - # ;1 G#.< ! - ;?-
2;-#,.#O #-
# >0.< # ! " F;#, "1#

Y *^ "# = # # # ;1 G#.< ! - ;?- 2;-

#,.# # F;- ,#
! -# ," #-#! ,# # 1,1# # -= 1
#, Z"# ;1
[

Y 4^ !#0-"#,1 ! - ;?- 2;-

#,.# #-# - <
= -? 0 -=#- 1 , #-12 *A # - 1#-# 4O 4M
#-. *EE)

#0 - #1
#-F; ,< PO ,< ;0 11
;O ,< " ,!;, " ; #
1
# "# 1
-K,"#

": 2 0#--
# ;, , ,# " ,1 P # "L#= #" # 1
# "#
1-K,"# - 1 ; 1- ": 2 0#--# #-#" , ;1
#-# ,
-
1# # #G , # , 1 # " ,1
- " ,1
-0;,1
": 2 P# ,# ; #- - ,1 #.< : 2 " # 6; ": 2
,; P-" ./ 9 ! -
.# F; = " ,1- # ;#
- - ,1 #./ O ; N #O = -
? " ,1- 1 #,1 ": 2 ,; P-" # L#=
" " ": 2 0#-
-# "- - , ,1

*
 !

= - - 1,1 # #,1 # "-";#.< #

-
"# -#O 1-
R, 1 ; # -
"# -# "; ,1## -; #
- = -
? 1 #-#" #,L# "- - , ,1
1# # # " , .< #,1- - ,1 "-1
#O -? - - O
- - ;" # #F;#F; - ,1 #-##1, -X 0-2#./ 1-0;1?-#
" ,1-0;,1 ,= =

! "

#-
#F; ,< L#N#, ,L; # = -
2D,"# ,1
- # O # PF;
N
# - 1 #2 -# - # < -? L#= -
= -2D,"# ,1
-# ;#- - ,1#.< 2-
?! "#6 9

# !

= -? - - # " ; O >" 1 # N- ,#O 1

# #,L @,
64*+ > 4EA 9 ?> 64 + > + 9
O , -;1 G# # ! L#
1# O ! - ;?- " ,1 @,; O ! - ;?- - P - ; ! - ;?- 2;-
#,.#O
0 - =# 1 , #- 12 4 # - 1#-# *+ S4++AV
2;- #,.# 1 # ,< P O # # # F;
-! - "L#= " ,1 # , P F; - 1-?O #1-#=P " , ;1#,
# 0 ,1 TO = -! "#- #F; # -#.< 1? ; ,< -2;#- ,1
"; ,1 # # - "; ,1 ! "# L?0 6 9 #F; -#.< 1 "; ,1
1-K," -! -

= - ? > 1-# ,# ; - O -P 1 -? - 1
# ; # ! L#O ; N#O -? 1-1
#,1 # ! L# F;#,1# ! - , " ?-#
#-# "- ,#.< # -"# -# " ,1 -0;,1 -? ;1 G#-1# 0P #1P
$+\ #?-# ,@
= , = -
PQ," O ": 2 0#--# - - ,1 #1= # = -
?
",1 #- 1 # # ! L#

$ !

;0 11;# 1 # "# # * ;* 6- - ,1 #.<

2-?! "# ! "# # # 9P#" 1 , 1 -
R, 1 ,1- 1 # ;# # -"# -# ,
1-
R, 1 #1 P 0#-
F; # -
"# -#,# -#./ > - 1
#.<
"1 # -#O # 1# # -
#.< 1-1 -
# # - =#-
#
1
# "# 1-
K,"# O , , ,1 ,1 1- ,# #7, #

*$
 # -
#.< 1
#- ; ,< - #- # # #- # F; ; " ,1 -0;,1 N
#
- 1# "# 1-
K,"#O P -" ,L " " L?0 #- #
#" #,L#- 1 -R, 1 -" 0 ,1 -
"# -# F;#F; - #- 1
1- -1:- ,#" ,#
?; ;# 1 #=# N ;1 +AS+$O 1- ,# ; #-?2-#! - -3
Z ?; ;# 1 #=# ," # # ;1-G#.< 7 # O ## , 1 -#.<
1-0;1?-# # ;, # ! -## 1,1 = -?1 -#, 1- # #-##
"1 # -# -
#
Y *U # , 1 -#.< 1 -0;1 ?-# #;, # ! -## 1,1 1 # 0P = -?
1-#, 1-# #-#3
# ;, # ! - ## 1, # -
"# -# O , "# -#.<
,1- 1 # ;#V
#;, # ! - ## , =# - " #- 0#-
F; -"# -#
,# #@# #- # >1- - V
# ;, # ! -## 0#-#. # ;#, -O 1 -#1#,
-
#.< -1
#.< -"# -# ;0 >1- -V
# ; -,1, D,"# # T ,# - #,"# #,#; H 7 O F;#, #
1= - " 1,#1 ?- # "# G# # ,# ?-# ," ,1=# #
6 9 [

% & ' (

-2- #2 - # PF; 1,1 1,#1?- = -< #,1- #-F;= 21 #

# -#G 1
#0 " ,# 2 #.< 1 -0;1?-# #- # # 2;#- #
"; ,1 ! "# O = , -# - ,1 # # X# , 1 -#.< 1-0;1?-#O F;#,
"1# O 1,1 1,#1?- = -< #- #G ,#-# ,# #- F;=
21 #
"# # - # 1,#1 ?-# # -
"# -# # O 1,1 O
#,< -" #- ?O -1#,1O 2;#- #- 6 1? 0-2# ##-" 0 -#
9O = , 2;#- #-# ,# #- F;= 21 # -" 0
# 1,#1
?- ,< N# " ,1-0;,1 "- ,"# #-## < O
1,#1 ?- -?O #1- ,#1=# ,1O #,1- #-F;= - #1= #
# -
#.< -#G "# ,"# 1 #0 " # 2 #.< ;0 11;.<
# #- F;= 1-K," # O = , - # - ,1 # X # , 1 -#.<
1
-0;1 ?-#O F;#, "1#
! -.# F; 1,#1 ?- - = -? = -! "#-# =# # # # ,#1 ;- #
21 # ##;1,1" # #-F;= 21# # O #" ," < # ;1-G#.<
7 #
-1#,1 0 - =#- F; Y)U #-12 EU # -
1#-# *+ S+AO
1,1 # = - ?O 0-2#1-# ,1O ,0 G#- 5, # ;
,"# ,L#- #- F;= 1-K," # ;- "1= - 1" #;1-G#.<
# 1,#1?-

$ "

1,1 = -? -# G#- # - - < ,"# ,L? #

1
-#, - 1
# - ;# 1,#1 ?- O "# # -"# -# N
? 1,L# ,1-2;
1
-R, 1 # -"# -# "; ,1 # -; # - = -? 1
#-

*)
#" #,L# "- - , ,1
- - < -? - ,# # 1,#1
?- N ? 1= - -" 0 #
-"# -# ,< #,1= - ;0 11
;.< # #-F;= 21# #

) *

1
# "# 1-
K,"# ;0 11;O #1;# ,1O # 1# "# "- ";#.<
-"# -# * ;* O , - # ,1 1# -
#./ ,1- - #
' @= F; # - # 1# # 1# "# * ;* 1 # 0P #
",; - # !@ "# 1- ,# # 1 ;#./
F;# F; - "# O # 1 # "# * ;* -? - ;0 11 ;@# #
1
# "# 1
-K,"#O , F; ",; -! ,#O # !@ "#O -" 0 -?
" - - ,1 #.< "; ,1 ! "# -
? " , ;1 #- # ;#
>1 D,"# =# # # ,1-,1

CONTINGÊNCIA COM A NF-e

# ! + ,

- N1 P0# # , " ," 1 "; ,1 ! "# 1

-K," 3 ; #-
F;=
1
-K," " # ,! - #./ ! "# # -
#.< " -"# F; 1,L# #
# ,#1;-
# 21
# -

=# # ; # - "1= 1
#" , " ,# #X > 1 D,"#
-P= # #;1-G#.< ; # 1# "# 1
-K,"# " ," # #
"-1 #-# #G , # "# G#.< - ; :-2< - # 2,#
#-# #;1-G#- ;, O " < # T - 1
;# 1 #
,1,2D,"# 0 ,1 #" ,# H

1
-#, < #;1-G#.< # P; -" F; ,= = = - -";-
,!-
# 1 -;1;-#O L#- 5#- !1
5#- # !;," ,# ,1 ; , ,0 #
F;#F; -; 1 -";- -N; "#- -" 1-
#, <
#;1-G#.< # O " P-# " , FcD,"# # , 2:" - #
F; ! "#- -#1"#- # ;# -#./ - 0 #
01-# -P= ##;1-G#.< ; # >2 #,# 2 #.<

#-
# , G#- -" " , FcD,"# ; # = ,1
;# 0 #
1
-#, < #;1-G#.< # < ! -" # 2;,1 #1-
,#1=#
< # 3

@, R < # , -" , - #O " 1

-#, < -
P= # #
#-# #;1-G#.< - < # " ; #: #
#;1-G#.<
C," K !" R < # " ,1,2D,"#" 1
-#, <
#-
# 1 # ,1,2D,"# 0 ,1 #" ,# 6 9 #-#

*A
 #;1-G#.< - < # " ; V
?," K R < " ,1,2D,"# "
-2 1 - - P= - ; # 1# " ,1,2D,"#, 1 #
,1,2D,"# 1 -K,"#6 9 -2 1 - - P= - 1# - <
# " ; O " ,1 ; # =# # # 1
# " , " ,# # X 1- -
1-#, < # V
S," K J ! R < #
" ,1,2D,"# -P= # #;1-G#.< ; = -
? -
- ! - ;?- 2;-#,.# #1 -#, < # #-# 01-#
#;1-G#.< ; = -? - -# G# # F;#, " # -0 #
1P"," F; # #1 -#, < O " ,! - 2 #.< #0#> 3

1- #- 12 *4O * O *$O *) *A # - 1
#-# *+ S 4++AO 1-#, "-1
#0#> 3
- 12 *4 d;#, O "- -D,"# -0 # 1 P"," O ,< ! - @=
1-#, 1- #- F;= 21 # # X "-1 #-# # #G , # ; 01-- 1#
- #1=# X ;1-G#.< 7 # O " ,1-0;,1 = -?2 - #- ;1 - #-F;=
21 #O ,! - #, F; -! - #- F;= 21# ! 2- # 1;#.<
" ,1,2D,"#O " ,! - !, 1 1 O # 1 #- ; # # 2;,1
-= D,"# 3
1-#, 1- #- F;= 21# # #-## " 1 # -
# -# O
" ,! - -= 1 , #- 12 A^V
1- O 0 - =# 1 , #- 12 *
#- ?2-#! Q," " ,1 -0;,1 N ? 1= -1 -#, 1 #-F;= 21# #
#- ## "-1 #-# # #G , #O # ,< 1= - 01 - 1
#- #1=#X "1#.<
;1-G#.< 7 # O ;1- #- F;= 21# # -2 - # , 1-
Z"# ;1[ = - ?" ,1-,Q - 1,1 #F; #,1- - ,1 1 -
#, 1
1,.< 3 #" ,1,2D,"# " #1 -#, < # #- ## " 1 # -# #, #
,< ! ,0 G# #
-12 * #L :1 ," #- 12 *4O = - ? - - 3
# 2;- #,.#O , 1 # #,L @
, 64*+ > 4EA 9
?> !@" 4 64*$ > + 9O 0 - =# 1 , #- 12 4 O ,
F; " ;0 - O 1 , #- 12 *+V
4 6 ;# 9= # O " , 1 #, ;"- # > - < 3 Z
" ,1,2D,"# - "- -D,"# -0 # 1 P"," [ O 1, #
;# = # # 2;,1 1,#.< 3
#9; # # = # #" #,L#- ? 1 -R, 1 # -"# -#O = , -
", - =# # #- F;= 1,#1 ?- O -
#G -= 1 ,
#-12 4+4 2;# ,1 V
09# ;1 -#= # = - ? -" , - =# # #- F;= 1,1O
-#G -= 1 , #- 12 4+4 2;# ,1

Y *^ "# , # # # ;1 G#.< ! - ;?- 2;- #,.# #-## - <

": # # " ,# #F; -! - Y4^ #- 12 *+
Y4^ #1
# ,1 # : #,# -0 # 1 P"," #F; -! - #- 12
*4O " ,1-0;,1 1,1 = -?1 -
#, 1-X "-1 #-# # #G , # #-F;=
21# 2- # 1
;#.< " ,1,2D,"#O 0 - =# 1 , #- 12 *$
Y ^ " ,1
-0;,1 1,1 = -? #=-#-1- , =- 2 1 - 7
"; ,1 "# - "- -D,"# 7 O )O ,! - #,
-0 #1 P"," " - - O # #1 # #L - # ,@
" 1
P- , # " - -D,"#O
,Q - ! - ;?- 2;-#,.# ;1 G# O 0 " ,Q - #
P- # 2- ## , -@

*M
 -12 *$ # L :1 -N .< #- F;= 21 # 2- # 1
;#.<
" ,1,2D,"#O 1 -#, 1 " ,! - -= 1 , Y 4^ #-12 * O " ,1 -0;,1
1,1 = -? 2- #- , =# ,1 #-F;= 21 # # O "
,Q - P- O #,#, # - -2;#- # O 1 -#, 1 X "-1 #-# # #G , #O
"1 #, O " O , =# ;1-G#.< 7 #
#-?2- #! Q," " ," ## ;1-G#.< 7 # O 1,1 = -?3
* ,= #- #- F;= 21 # # # 1,#1 ?- V
4 - - - "1= O ! - ;?- 2;-#,.#O 4 6 ;# 9= # O
= , 3
#9 ,= #-; # = # # 1,#1 ?- O F; = -?" , - =? # -#G -= 1 ,
#- 12 4+4 2;# ,1 O N ;,1 # ,1 " #= # # F;
-! - ##@ , #Z #[ ," #-
12 * V
09 " , - =#- # ;1 -# = #O #-F;= O -#G -= 1 , #- 12 4+4
2;# ,1
-12 *) #1=# ,1 # #- F;= 21# # 1- #, 1 #,1 #
"- -D,"# -0 # 1 P"," F; 1 -#1
# #- 12 *4 , ,1 -1- ,
F;#,1 X ;1-G#.< 7 # O " ,1-0;,1 1,1O # : #,#
-0 # 1 P"," O = - ? " , ;1 #- #- "1=# ;1-G#.< 7 #
! " ," #O " ,! - -= 1 , #- 12 4+
Y*^ #L :1 1- " ," ## ;1-G#.< 7 # O 1,1
= - ? "1 #- "#," # ,1 # O , 1- ," #-12 *MO #
- #.< 1= - #" 0 - 1# # - ;1 -# O ";N #- F;= 21 # 1,L#
2- # 1;#.< " ,1,2D,"#O , 1- #- 12 *4
Y 4^ # L :1 -N .< #- F;= 21# # ; , D,"#
- 1- , # "1#.< ;1-G#.< 7 # O 1,1 = - ? "1#-#
,;1 G#.< ,Q - # O , 1- ," #-12 *M
-12 *A 1,#1 ?- F; -" 0 - # -"# -# #" #,L# #
1 , 1- ," #- 12 *4O , - #G + 61 -,1#9 #
" ,1 # -" 0 ,1 # -
"# -#,< ; - O - #" , ;1 # -= 1 #
, #- 12 4+O 01- ,! - #./ - #1=# X " ," < # ;1-G#.< 7 #
O = -?" ;,"#- !#1 # 1 "# ;#= ,";#.<
1 # ! - #O # ! " ," 0 # #- # ,< ! ";1 #- ; - # #1= #
" - "# # - #

! -

, #F; " ,1 -0;,1 ,< 1,L# 01 - 1

# 0- ##;1-G#.< ;
; # ,= # # #- ## TO # ,; - #.< # " ,1,2D,"# ,;,"#
-? - 2;# # ,Q - ;1-# ;1 G# # ;1 -#, 1 # #- ## T
1- #-?2- #! Q," -12 *4 # - 1
#-# *+ S4++A3
Z- 12 *4 d;#, O "- -D,"# -0 # 1 P"," O ,< ! - @=
1
-#, 1- #- F;= 21# # X "-1 #-# # #G , # ; 01-- 1#
- #1=# X ;1-G#.< 7 # O " ,1-0;,1 = -?2 - #- ;1- #- F;=
21 #O ,! - #, F; -! - #- F;= 21# ! 2- # 1;#.<
" ,1,2D,"#O " ,! - !, 1 1 O # 1#- ; # # 2;,1
-= D,"# 3
1-
#, 1- #- F;= 21 # # #-
## " 1 # -
# -# O " ,! -
-= 1 , #- 12 A^V
1- O 0 - =# 1 , #- 12 *

*E
 #-
?2-#! Q," " ,1
-0;,1 N? 1= -1
- #, 1 #-F;= 21
# #
#-
## "-1 #-# # #G , #O # ,< 1= - 01 - 1#- #1=#X "1
#.<
;1-G#.< 7 # O ;1- #-F;= 21## -2 -# , 1-
Z
"# ;1[ = -
? " ,1- ,Q - 1,1 #F; #,1- - ,1
1
-#, 1 [

4+
Porque utilizar o DANFE em Formulário Contínuo:

* #,;1,.< #-
F; # - -
# #1
;# O ,< L#= , ," #
,= 1 ,1 V

4 71 G#.< -
P - " # 0 # " "#.< 21
"- # - #V

", #, "; 1 - <V

# - ! "; # #-
#!# ! "#.< V

$ 0 # #-
## " ,# ,1 =# #-
#" ,1
- ,1-
, V

) 71 G#.< #-
1 - " "#,L 1 #-
# " -=#.<
-" 0 ,1 -
"# -# V

1
1
; T; 3
," 3
: J 31 3 3
) ,

; : U O J
) - : J >
VVV, , ,
) 3 2
; ) ,

4*
DANFE MODELO 1 – FORMULÁRIO CONTÍNUO

44
DANFE MODELO 1-A – FORMULÁRIO CONTÍNUO

4
Impressão do Código de Barras da Nota Fiscal Eletrônica

-," # - -# ,L# #1-"# -"# ; - ,1 ,#

:-# =?- #- / ": 2 0#-
- # O ,"; = : 2 *4M F; P
#- < F; -?;1 G# ,# - < #,! # 1 # "# 1-K,"#
-" - < ": 2 0#- -
# - -
# ,L#
#1-"# P ! 1 # #1-
#=P ,= ; # 1- ,# # Z 1 -,2[ F; =# -
! -,1 #" - " !#0-"#,1 # - -#O ,= # Z1-,2[
#" #,L# Q - " # 1 # "# 1
- K,"# !#-? # "L# # #
: 2 #-
-# F; 1?,# :-# # - -
# N
# - ": 2
0#--
# -! -,1 X"L#= #" , ! - ;?- #,!

= "G @CW "F 3

X?YBIBW??BBDD@@B?BI?@YYB@?BBBBB@BIBS??IWICB@IZ

4
 . / # $

1-,2 #- # # "L# # # : 2 #-
-# *4M ,# - -
# ,L#
-,1- ,>3

1
-,2 #- ##"L# # # : 2 #-
-# *4M " Q - "
#,! 3

1
-,2 #-
##"L# # # : 2 #-
-# *4M % ># " #3

4$
 0

1
-,2 #-# # "L# # # : 2 #-
-# *4M ,# - -
# #1
-"#
; -,1
3

1
-,2 #- ##"L# # # : 2 #-
-# *4M " Q - "
#,! 3

1
-,2 #-
##"L# # # : 2 #-
-# *4M % ># " #3

4)
 0 #

1
-,2 #-
# # "L# # # : 2 #-
-# *4M ,# - -
# #1
-"#
3

1
-,2 #- ##"L# # # : 2 #-
-# *4M " Q - "
#,! 3

1
-,2 #-
##"L# # # : 2 #-
-# *4M % ># " #3

4A
1 &22 3 4 (

4M
1 &52 3 (

4E
 0[ !

aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa

+
*