<?xml version="1.0" encoding="UTF-8"?>
<!-- Exemplo NF-e emitida por Simples Nacional (CSOSN 101 — com permissão de crédito ICMS).
     Cabe revisão de ICMS-ST + monofásico mesmo em Simples (ver FAQ /pis-cofins).
     PIS/COFINS: zerado (recolhe via DAS, Anexo do Simples). -->
<nfeProc versao="4.00" xmlns="http://www.portalfiscal.inf.br/nfe">
  <NFe>
    <infNFe Id="NFe35260512345678000195550010000000031000000033" versao="4.00">
      <ide>
        <cUF>35</cUF>
        <natOp>VENDA DE MERCADORIA - SIMPLES</natOp>
        <mod>55</mod>
        <serie>1</serie>
        <nNF>3</nNF>
        <dEmi>2026-05-10</dEmi>
        <dhEmi>2026-05-10T09:30:00-03:00</dhEmi>
        <CRT>1</CRT>
      </ide>
      <emit>
        <CNPJ>11122233000144</CNPJ>
        <enderEmit><UF>SP</UF></enderEmit>
        <CRT>1</CRT>
      </emit>
      <dest>
        <CNPJ>98765432000100</CNPJ>
        <enderDest><UF>SP</UF></enderDest>
      </dest>
      <det nItem="1">
        <prod>
          <CFOP>5102</CFOP>
          <NCM>30049099</NCM>
          <vProd>2500.00</vProd>
        </prod>
        <imposto>
          <ICMS>
            <ICMSSN101>
              <orig>0</orig>
              <CSOSN>101</CSOSN>
              <pCredSN>1.36</pCredSN>
              <vCredICMSSN>34.00</vCredICMSSN>
            </ICMSSN101>
          </ICMS>
          <PIS>
            <PISOutr>
              <CST>49</CST>
              <vBC>0.00</vBC>
              <pPIS>0.00</pPIS>
              <vPIS>0.00</vPIS>
            </PISOutr>
          </PIS>
          <COFINS>
            <COFINSOutr>
              <CST>49</CST>
              <vBC>0.00</vBC>
              <pCOFINS>0.00</pCOFINS>
              <vCOFINS>0.00</vCOFINS>
            </COFINSOutr>
          </COFINS>
        </imposto>
      </det>
    </infNFe>
  </NFe>
</nfeProc>
