[vitormattos]

Issue #95 — documented NT009 structures (non-emitting preview)

Continues merged PR #100, starting from main at 4fe03be2b4e289efc563b446ec680e3456bbdb53. Issue #95 has been reopened because the October NT009 contract was not yet implemented as a verified production emitter.

Implemented in this PR

• Extend the explicit XmlBuilder::previewNt009Dps() API without changing the legacy buildDps(), DpsData constructor, DpsSchemaValidator or NfseClient::emit().
• Recipient (infDPS/dest, Anexo VI rows 180–200): typed CNPJ/CPF/NIF choice and validated national/foreign address, correctly escaped text and conditional indDest group.
• Base adjustment (infDPS/valores/vAjusteBC, rows 293–336): exactly one ISSQN percentage, value or document-backed mode, up to 1,000 docAjusteBC entries, typed mutually exclusive dFeNacional / docFiscalOutro / docOutro references, optional dates and independently specified supplier. Supplier street/address nesting follows the distinct official paths. The old DpsData::deducaoReducao / vDedRed is rejected in this preview rather than silently reused.
• Movable property rental (IBSCBS/bensMoveis, rows 404–407): up to 1,000 NCM/description/quantity records, restricted to cTribNac=99.04.01.
• Linked payments (IBSCBS/gPgtoVinc/pgto, rows 443–449): 1–99 transactions with validated methods, identifiers, and uniqueness.
• Real estate (IBSCBS/imovel, rows 383–403): municipality, classified optional lease and up to 99 property units with addresses and per-unit adjustments.
• Condominiums (IBSCBS/condominios, rows 408–421): billing categories, optional breakdowns and discounts, exact-decimal charge reconciliation with arbitrarily large cent sums without integer overflow or floats.
• Deterministic PHPUnit for hierarchy, element order, financial and date conditions, XML-escaped input, cardinalities, invalid combinations, legacy isolation and large monetary amounts. Refined docs/NT009-CONTRACT-IMPLEMENTATION.md.

All new features remain under opt-in review-only Nt009DpsPreview, not under fiscal submission.

Latest verification

Commit: d0d1dd84ca207ae7bf1ba7bb69147b7015e958c5.

All six GitHub Actions workflows passed, including full PHPUnit across PHP 8.2/8.3/8.4 and coverage, Psalm, PHP CS Fixer, minimum-dependency checks, REUSE and commit conventions. Review-only changes do not touch the official Annex/XSD source-monitoring workflows; the baseline 450-row matrix and 40 official indicator snapshot from PR #100 remain unchanged.

All 29 incremental commits in this PR have been verified cryptographically by GitHub and include the server-confirmed DCO Signed-off-by. No squash, no merge, no changes to LibreCodeCoop/akaunting-nfse.

Normative blockers: issue #95 MUST remain open

• The NFS-e official RTC portal, as currently published, still does not identify a deployed NT009 v1.04.01 compatible XSD or activation date for production/restricted production. Production v1.01 (Feb 2026) and restricted v1.01 (Jul 2026) are different packages. A source workbook is not a certified emission schema.
• The NT009 PDF section 2.2 and Annex VI v1.04.01 differ on the placement of gIBSCBSAjuste. Do not silently decide its normative hierarchy.
• Complete tax-code/classification indicators, detailed adjustment repercussions and additional conditional rules require independent official evidence before enforcing them. Annex VIII remains consultative.
• This PR does not offer a validated NT009 emitter. Until an authoritative effective XSD and SEFIN acceptance behavior are verified, do not update Akaunting's Composer pin or route any fiscal submissions through the preview.

Reviewer outcome: this PR is ready for code review, but issue #95 is not ready for closure and production NT009 conformity is not claimed. Merge only after explicit user authorization.