<?xml version="1.0" encoding="UTF-8"?>
<!--
  Cluster 3 — Hub /naprática (blog editorial) e Blog VMAHUB (/blog/)
  Padrão de URL: /napratica/{slug}/ e /blog/{slug}/
  Gerado por scripts/generate-sitemap-posts.mjs a partir da collection
  src/content/blog (filtra draft:true). Atualizado em VMA-177 para
  consolidar as URLs que vinham do antigo sitemap-0.xml do CTO.
-->
<urlset
  xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
  xmlns:image="http://www.google.com/schemas/sitemap-image/1.1">
  <url>
    <loc>https://vmahub.com/napratica/</loc>
    <lastmod>2026-05-23</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/01-tipos-de-empresa-no-brasil/</loc>
    <lastmod>2026-05-02</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/02-como-abrir-cnpj/</loc>
    <lastmod>2026-05-04</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/03-mei-vs-me-qual-escolher/</loc>
    <lastmod>2026-05-06</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/04-isencao-ir-ate-5mil/</loc>
    <lastmod>2026-05-08</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/05-pj-medico-como-funciona/</loc>
    <lastmod>2026-05-10</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/06-como-trocar-de-contador/</loc>
    <lastmod>2026-05-12</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/07-organizacao-financeira-pme/</loc>
    <lastmod>2026-05-13</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/08-pix-automatico-o-que-e/</loc>
    <lastmod>2026-05-14</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/09-contabilidade-online-vs-tradicional/</loc>
    <lastmod>2026-05-15</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/10-erp-e-contador-como-integrar/</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/abertura-de-empresa-sp-escolher-regime-tributario/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/bem-vindo-ao-na-pratica/</loc>
    <lastmod>2026-05-18</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/o-que-e-holding-familiar/</loc>
    <lastmod>2026-05-23</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/napratica/planejamento-tributario-reduzir-carga-fiscal/</loc>
    <lastmod>2026-05-19</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/aliquota-teste-reforma-2026/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/calcular-split-payment-fluxo-de-caixa/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/cashback-tributario-reforma/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/cbs-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/checklist-split-payment-empresa/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/coexistencia-sistema-tributario/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/contratos-reforma-tributaria-reequilibrio/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/credito-tributario-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/cronograma-reforma-tributaria-2026-2033/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/diferenca-cbs-e-ibs/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/emenda-constitucional-132/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/escritorio-contabilidade-reforma/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/exportacao-servicos-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/extincao-tributos-antigos-reforma/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/fim-nota-fiscal-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/glossario-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/ibs-cbs-nota-fiscal-servico/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/ibs-imposto-sobre-bens-e-servicos/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/imposto-do-pecado/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/imposto-seletivo-versus-ipi/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/imposto-sobre-aluguel-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/itcmd-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/lucro-presumido-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/mei-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/nanoempreendedor-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/nota-fiscal-reforma-tributaria-nfs-e/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/o-que-e-iva-brasil/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/o-que-muda-impostos-2026/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/obrigacoes-acessorias-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/pf-e-pj-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/planejamento-tributario-reforma-2025/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/quando-entra-em-vigor-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-2026/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-advogado/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-agronegocio/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-aliquota-base/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-antes-e-depois/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-aumenta-impostos/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-comercio-varejo/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-dentista/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-educacao/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-estados-municipios/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-imposto-de-renda/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-medico/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-mercado-imobiliario/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/reforma-tributaria-ti-tecnologia/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/simples-nacional-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/split-payment-erp-integracao/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/split-payment-reforma-tributaria/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
  <url>
    <loc>https://vmahub.com/blog/tabela-nbs-codigos-servicos/</loc>
    <lastmod>2026-05-21</lastmod>
  </url>
</urlset>
