{"id":2339,"date":"2009-09-15T09:35:00","date_gmt":"2009-09-15T09:35:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/09\/15\/sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples\/"},"modified":"2009-09-15T09:35:00","modified_gmt":"2009-09-15T09:35:00","slug":"sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/09\/15\/sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples\/","title":{"rendered":"SPED: NF-e &#8211; Orienta\u00e7\u00f5es para empresas optantes pelo SIMPLES"},"content":{"rendered":"<div style=\"text-align: justify; color: rgb(0, 0, 0);\"><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >O ENCAT divugou a <a href=\"http:\/\/www.nfe.fazenda.gov.br\/portal\/docs\/NT%202009.004%20-%20SIMPLES%20NACIONAL.pdf\"><span style=\"font-weight: bold;\">Nota T\u00e9cnica 2009\/004<\/span><\/a>, com orienta\u00e7\u00f5es de preenchimento da NF-e por ME\/EPP optante pelo Simples Nacional, e revoga item 2 da Nota T\u00e9cnica 2008\/004.<\/span><\/div>\n<div style=\"text-align: right; color: rgb(0, 0, 0);\"><span style=\"font-weight: bold; font-style: italic;font-family:arial;\" ><br \/><\/span><span style=\"font-style: italic;font-family:arial;\" ><\/span><\/div>\n<div style=\"text-align: right;\"><span style=\"font-weight: bold;\">Preenchimento de NF-e emitido por contribuinte do Simples Nacional<\/span><\/div>\n<div style=\"text-align: right; color: rgb(0, 0, 0);\"><span style=\"font-weight: bold; font-style: italic;\"><\/span><\/p>\n<p><span style=\"font-style: italic;\">A NF-e emitida por Microempresa (ME) ou Empresa de Pequeno Porte (EPP) optante pelo Simples Nacional deve observar as disposi\u00e7\u00f5es da Resolu\u00e7\u00e3o CGSN n\u00ba 10, de 28 de junho de 2007, e altera\u00e7\u00f5es posteriores.<\/span><\/p>\n<p><span style=\"font-style: italic;\">Enquanto n\u00e3o forem implementados c\u00f3digos espec\u00edficos para identificar as opera\u00e7\u00f5es realizadas por contribuinte optante pelo Simples Nacional, sem preju\u00edzo dos demais campos obrigat\u00f3rios, a emiss\u00e3o da NF-e por estabelecimento de ME\/EPP optante pelo referido regime dever\u00e1 observar, para o preenchimento dos campos do documento fiscal, as recomenda\u00e7\u00f5es desta Nota T\u00e9cnica.<\/span><\/p>\n<p><span style=\"font-style: italic;\">Fica revogado o item 2 da Nota T\u00e9cnica n\u00ba 2008\/004, de maio\/2008.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O ENCAT divugou a Nota T\u00e9cnica 2009\/004, com orienta\u00e7\u00f5es de preenchimento da NF-e por ME\/EPP<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[148,179,183],"tags":[],"class_list":["post-2339","post","type-post","status-publish","format-standard","hentry","category-nota-fiscal-eletronica","category-simples-nacional","category-sped"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SPED: NF-e - Orienta\u00e7\u00f5es para empresas optantes pelo SIMPLES - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2009\/09\/15\/sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SPED: NF-e - Orienta\u00e7\u00f5es para empresas optantes pelo SIMPLES - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"O ENCAT divugou a Nota T\u00e9cnica 2009\/004, com orienta\u00e7\u00f5es de preenchimento da NF-e por ME\/EPP\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2009\/09\/15\/sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2009-09-15T09:35:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/15\\\/sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/09\\\/15\\\/sped-nf-e-orientacoes-para-empresas-optantes-pelo-simples\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"SPED: NF-e &#8211; 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