diff --git a/src/Xml/XmlBuilder.php b/src/Xml/XmlBuilder.php
index 2404cfd..a9939cc 100644
--- a/src/Xml/XmlBuilder.php
+++ b/src/Xml/XmlBuilder.php
@@ -53,12 +53,22 @@ public function buildDps(DpsData $dps): string
         $serv->appendChild($doc->createElement('xDescServ', htmlspecialchars($dps->discriminacao, ENT_XML1)));
         $infDps->appendChild($serv);
 
+        // Tomador (optional — absent for foreign buyers with no document)
+        if ($dps->documentoTomador !== '') {
+            $infDps->appendChild($this->buildToma($doc, $dps));
+        }
+
         // Values
         $valores = $doc->createElement('valores');
         $valores->appendChild($doc->createElement('vServ', $dps->valorServico));
         $valores->appendChild($this->buildTrib($doc, $dps));
         $infDps->appendChild($valores);
 
+        // Regime especial de tributação (optional)
+        if ($dps->regimeEspecialTributacao !== null) {
+            $infDps->appendChild($doc->createElement('regEspTrib', (string) $dps->regimeEspecialTributacao));
+        }
+
         return $doc->saveXML() ?: '';
     }
 
@@ -70,4 +80,23 @@ private function buildTrib(\DOMDocument $doc, DpsData $dps): \DOMElement
 
         return $trib;
     }
+
+    private function buildToma(\DOMDocument $doc, DpsData $dps): \DOMElement
+    {
+        $toma = $doc->createElement('toma');
+
+        $docLen = strlen($dps->documentoTomador);
+
+        if ($docLen === 14) {
+            $toma->appendChild($doc->createElement('CNPJ', $dps->documentoTomador));
+        } elseif ($docLen === 11) {
+            $toma->appendChild($doc->createElement('CPF', $dps->documentoTomador));
+        }
+
+        if ($dps->nomeTomador !== '') {
+            $toma->appendChild($doc->createElement('xNome', htmlspecialchars($dps->nomeTomador, ENT_XML1)));
+        }
+
+        return $toma;
+    }
 }
diff --git a/tests/Unit/Xml/XmlBuilderTest.php b/tests/Unit/Xml/XmlBuilderTest.php
index 8f24f6d..d5d6bf1 100644
--- a/tests/Unit/Xml/XmlBuilderTest.php
+++ b/tests/Unit/Xml/XmlBuilderTest.php
@@ -82,6 +82,85 @@ public function testIssRetidoSetsTribCode(): void
 
     // -------------------------------------------------------------------------
 
+    public function testTomadorCnpjBlockIsIncludedWhenDocumentHas14Digits(): void
+    {
+        $dps = $this->makeDps(documentoTomador: '12345678000195', nomeTomador: 'Empresa Tomadora S.A.');
+        $xml = $this->builder->buildDps($dps);
+
+        $doc   = new \DOMDocument();
+        $doc->loadXML($xml);
+        $xpath = new \DOMXPath($doc);
+        $xpath->registerNamespace('n', 'http://www.sped.fazenda.gov.br/nfse');
+
+        $nodes = $xpath->query('//n:toma/n:CNPJ');
+        self::assertSame(1, $nodes->length, '<toma><CNPJ> block expected');
+        self::assertSame('12345678000195', $nodes->item(0)->textContent);
+
+        $nameNodes = $xpath->query('//n:toma/n:xNome');
+        self::assertSame(1, $nameNodes->length, '<toma><xNome> block expected');
+        self::assertSame('Empresa Tomadora S.A.', $nameNodes->item(0)->textContent);
+    }
+
+    public function testTomadorCpfBlockIsIncludedWhenDocumentHas11Digits(): void
+    {
+        $dps = $this->makeDps(documentoTomador: '12345678901', nomeTomador: 'Pessoa Física Tomadora');
+        $xml = $this->builder->buildDps($dps);
+
+        $doc   = new \DOMDocument();
+        $doc->loadXML($xml);
+        $xpath = new \DOMXPath($doc);
+        $xpath->registerNamespace('n', 'http://www.sped.fazenda.gov.br/nfse');
+
+        $nodes = $xpath->query('//n:toma/n:CPF');
+        self::assertSame(1, $nodes->length, '<toma><CPF> block expected for 11-digit doc');
+        self::assertSame('12345678901', $nodes->item(0)->textContent);
+    }
+
+    public function testTomadorBlockIsAbsentWhenDocumentoTomadorIsEmpty(): void
+    {
+        $dps = $this->makeDps(documentoTomador: '');
+        $xml = $this->builder->buildDps($dps);
+
+        $doc   = new \DOMDocument();
+        $doc->loadXML($xml);
+        $xpath = new \DOMXPath($doc);
+        $xpath->registerNamespace('n', 'http://www.sped.fazenda.gov.br/nfse');
+
+        $nodes = $xpath->query('//n:toma');
+        self::assertSame(0, $nodes->length, '<toma> block must be absent when no buyer document');
+    }
+
+    public function testRegimeEspecialTributacaoIsIncludedWhenSet(): void
+    {
+        $dps = $this->makeDps(regimeEspecialTributacao: 1);
+        $xml = $this->builder->buildDps($dps);
+
+        $doc   = new \DOMDocument();
+        $doc->loadXML($xml);
+        $xpath = new \DOMXPath($doc);
+        $xpath->registerNamespace('n', 'http://www.sped.fazenda.gov.br/nfse');
+
+        $nodes = $xpath->query('//n:regEspTrib');
+        self::assertSame(1, $nodes->length, '<regEspTrib> expected when regimeEspecialTributacao is set');
+        self::assertSame('1', $nodes->item(0)->textContent);
+    }
+
+    public function testRegimeEspecialTributacaoIsAbsentWhenNull(): void
+    {
+        $dps = $this->makeDps(regimeEspecialTributacao: null);
+        $xml = $this->builder->buildDps($dps);
+
+        $doc   = new \DOMDocument();
+        $doc->loadXML($xml);
+        $xpath = new \DOMXPath($doc);
+        $xpath->registerNamespace('n', 'http://www.sped.fazenda.gov.br/nfse');
+
+        $nodes = $xpath->query('//n:regEspTrib');
+        self::assertSame(0, $nodes->length, '<regEspTrib> must be absent when null');
+    }
+
+    // -------------------------------------------------------------------------
+
     private function makeDps(
         string $cnpjPrestador = '11222333000181',
         string $municipioIbge = '3303302',
@@ -90,15 +169,21 @@ private function makeDps(
         string $aliquota = '5.00',
         string $discriminacao = 'Consultoria em TI',
         bool $issRetido = false,
+        string $documentoTomador = '',
+        string $nomeTomador = '',
+        ?int $regimeEspecialTributacao = null,
     ): DpsData {
         return new DpsData(
-            cnpjPrestador:   $cnpjPrestador,
-            municipioIbge:   $municipioIbge,
-            itemListaServico: $itemListaServico,
-            valorServico:    $valorServico,
-            aliquota:        $aliquota,
-            discriminacao:   $discriminacao,
-            issRetido:       $issRetido,
+            cnpjPrestador:            $cnpjPrestador,
+            municipioIbge:            $municipioIbge,
+            itemListaServico:         $itemListaServico,
+            valorServico:             $valorServico,
+            aliquota:                 $aliquota,
+            discriminacao:            $discriminacao,
+            documentoTomador:         $documentoTomador,
+            nomeTomador:              $nomeTomador,
+            regimeEspecialTributacao: $regimeEspecialTributacao,
+            issRetido:                $issRetido,
         );
     }
 }