diff --git a/febraban/cnab240/itau/sisdeb/__init__.py b/febraban/cnab240/itau/sisdeb/__init__.py
new file mode 100644
index 0000000..f3658cb
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/__init__.py
@@ -0,0 +1,3 @@
+from .file.file import File
+from .result.parser import PaymentParser
+from .payment.debit import Debit
diff --git a/febraban/cnab240/itau/sisdeb/file/__init__.py b/febraban/cnab240/itau/sisdeb/file/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/febraban/cnab240/itau/sisdeb/file/file.py b/febraban/cnab240/itau/sisdeb/file/file.py
new file mode 100644
index 0000000..694cb46
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/file/file.py
@@ -0,0 +1,48 @@
+from datetime import datetime
+from .header import Header
+from .trailer import Trailer
+from ....libs.fileUtils import FileUtils
+
+
+class File:
+
+    def __init__(self):
+        self.header = Header()
+        self.lots = []
+        self.trailer = Trailer()
+
+    def addLot(self, lot):
+        lot.setLotNumber(len(self.lots) + 1)
+        self.lots.append(lot)
+
+    def toString(self, currentDatetime=None):
+        lotsToString = "\r\n".join([lot.toString() for lot in self.lots])
+        self.header.setGeneratedFileDate(currentDatetime or datetime.now())
+        self.trailer.setNumberOfLotsAndRegisters(
+            num=len(self.lots),
+            sum=2 + self._countRegistersInLots()
+        )
+        return "%s\r\n%s\r\n%s\r\n" % (
+            self.header.content,
+            lotsToString,
+            self.trailer.content
+        )
+
+    def setSender(self, sender):
+        self.header.setSender(sender)
+        self.header.setSenderBank(sender.bank)
+        self.trailer.setSenderBank(sender.bank)
+
+    def setBankAgreementCode(self, code):
+        self.header.setBankAgreementCode(code)
+
+    def output(self, fileName, path="/../", content=None, currentDatetime=None):
+        file = FileUtils.create(name=fileName, path=path)
+        file.write(self.toString(currentDatetime or datetime.now()) if not content else content)
+        file.close()
+
+    def _countRegistersInLots(self):
+        count = 0
+        for lot in self.lots:
+            count += lot.count
+        return count
diff --git a/febraban/cnab240/itau/sisdeb/file/header.py b/febraban/cnab240/itau/sisdeb/file/header.py
new file mode 100644
index 0000000..b3b4a07
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/file/header.py
@@ -0,0 +1,53 @@
+# coding: utf-8
+
+from ....row import Row
+from ....characterType import numeric, alphaNumeric
+
+
+class Header:
+
+    def __init__(self):
+        self.content = " " * 240
+        self.defaultValues()
+
+    def defaultValues(self):
+        structs = [
+            (   3,   8, 5, numeric, "0"),                          # Tipo de registro
+            (   58,   65, 7, numeric, "0000000"),
+            ( 102, 132, 30, alphaNumeric, "BANCO ITAU"),
+            ( 142, 143, 1, numeric, "1"),                          # 1 - Remessa / 2 - Retorno
+            ( 157, 163, 6, numeric, "0"),  # TODO: Número sequencial do arquivo
+            ( 163, 166, 3, numeric, "040"),  # NR. DA VERSÃO DO LAYOUT
+            ( 166, 171, 5, numeric, "0"),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setGeneratedFileDate(self, datetime):
+        structs = [
+            (143, 151, 8, numeric, datetime.strftime("%d%m%Y")),   # Dia que o arquivo foi gerado
+            (151, 157, 6, numeric, datetime.strftime("%H%M%S")),   # Horario que o arquivo foi gerado
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSender(self, user):
+        structs = [
+            (17,  18,  1,      numeric, "1" if len(user.identifier) == 11 else "2"),
+            (18,  32, 14,      numeric, user.identifier),
+            (72, 102, 30, alphaNumeric, user.name)
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSenderBank(self, bank):
+        structs = [
+            ( 0,   3,  3, numeric, bank.bankId),
+            (52,  57,  5, numeric, bank.branchCode),
+            (65,  70, 5, numeric, bank.accountNumber),
+            (71,  72,  1, numeric, bank.accountVerifier),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setBankAgreementCode(self, code):
+        structs = [
+            (32, 45, 13, alphaNumeric, code),
+            ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
diff --git a/febraban/cnab240/itau/sisdeb/file/headerLot.py b/febraban/cnab240/itau/sisdeb/file/headerLot.py
new file mode 100644
index 0000000..2f6e490
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/file/headerLot.py
@@ -0,0 +1,66 @@
+# coding: utf-8
+
+from ....row import Row
+from ....characterType import numeric, alphaNumeric
+
+
+class HeaderLot:
+
+    def __init__(self):
+        self.content = " " * 240
+        self.defaultValues()
+
+    def defaultValues(self):
+        structs = [
+            (  3,   7, 4,      numeric, "1"),
+            (  7,   8, 1,      numeric, "1"),
+            (  8,   9, 1, alphaNumeric, "D"),
+            ( 13,  16, 3,      numeric, "030"),
+            ( 58,  65, 7,      numeric, "0000000"),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSender(self, user):
+        structs = [
+            (17,  18,  1,      numeric, "1" if len(user.identifier) == 11 else "2"),
+            (18,  32, 14,      numeric, user.identifier),
+            (72, 102, 30, alphaNumeric, user.name)
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSenderBank(self, bank):
+        structs = [
+            ( 0,   3,  3, numeric, bank.bankId),
+            (52,  57,  5, numeric, bank.branchCode),
+            (65,  70,  5, numeric, bank.accountNumber),
+            (71,  72,  1, numeric, bank.accountVerifier),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSenderAddress(self, address):
+        structs = [
+            (142, 192, 50, alphaNumeric, "%s %s %s" % (address.streetLine1, address.streetLine2, address.district)),
+            (192, 212, 20, alphaNumeric, address.city),
+            (212, 220,  8,      numeric, address.zipCode),
+            (220, 222,  2, alphaNumeric, address.stateCode),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setPositionInLot(self, index):
+        structs = [
+            (3, 7, 4, numeric, index)
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setInfo(self, kind, method):
+        structs = [
+            ( 9, 11, 2, numeric, kind),
+            (11, 13, 2, numeric, method)
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setBankAgreementCode(self, code):
+        structs = [
+            (32, 45, 13, alphaNumeric, code),
+            ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
\ No newline at end of file
diff --git a/febraban/cnab240/itau/sisdeb/file/lot.py b/febraban/cnab240/itau/sisdeb/file/lot.py
new file mode 100644
index 0000000..4a4fca2
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/file/lot.py
@@ -0,0 +1,103 @@
+from .headerLot import HeaderLot
+from .trailerLot import TrailerLot
+from ....itau.sispag import Transfer, ChargePayment, BarCodePayment, NonBarCodePayment
+from ....libs.paymentKind import PaymentKind
+from ....libs.paymentMethod import PaymentMethod
+
+
+class Lot:
+
+    def __init__(self):
+        self.headerLot = HeaderLot()
+        self.registers = []
+        self.trailerLot = TrailerLot()
+        self.kind = ""
+        self.method = ""
+        self.amount = 0
+        self.otherAmount = 0
+        self.additionAmount = 0
+        self.totalAmount = 0
+        self.index = 1
+        self.count = 0
+
+    def add(self, register):
+        register.setPositionInLot(index=self.index)
+        self.registers.append(register)
+        self.amount += register.amountInCents()
+        if self._isNonBarCodeTax():
+            self.otherAmount += register.otherAmountInCents()
+            self.additionAmount += register.additionAmountInCents()
+            self.totalAmount += register.totalAmountInCents()
+        self.index += 1
+
+    def setLotNumber(self, index):
+        self.headerLot.setPositionInLot(index)
+        self.trailerLot.setPositionInLot(index)
+        for register in self.registers:
+            register.setLot(index)
+
+    def setSender(self, sender):
+        self.headerLot.setSender(sender)
+        self.headerLot.setSenderBank(sender.bank)
+        self.headerLot.setSenderAddress(sender.address)
+        self.trailerLot.setSenderBank(sender.bank)
+
+    def setBankAgreementCode(self, code):
+        self.headerLot.setBankAgreementCode(code)
+
+    def setHeaderLotType(self, kind=PaymentKind.vendor, method=PaymentMethod.tedOther):
+        """
+        Trasfers:
+            kind:   String - Kind of payment - 20 Fornecedores, read: NOTES 4
+            method: String - Payment method  - 41 TED Outro titular, 43 TED Mesmo titular, 01 ITAU account. read: NOTES 5
+
+        Charge-payments:
+            kind:   String - Kind of payment - 98 Diversos, read: NOTES 4
+            method: String - Payment method  - 30 Pagamento Boleto Itau, 31 Pagamento Boleto outros Bancos. read: NOTES 5
+
+        Utilities:
+            kind:   String - Kind of payment - 98 Diversos, read: NOTES 4
+            method: String - Payment method  - 13 Concessionarias. read: NOTES 5
+
+        Tax-payments:
+            kind:   String - Kind of payment - 22 Tributos, read: NOTES 4
+            method: String - Payment method  - 91 GNRE e Tributos com Codigo de Barras,
+                                               19 IPTU/ISS/Outros Tributos Municipais. read: NOTES 5,
+                                               16 DARF (No barcode)
+
+        """
+        self.kind = kind
+        self.method = method
+        self.headerLot.setInfo(kind, method)
+
+    def toString(self):
+        self.count = (2 + self._count(Transfer) + 2 * self._count(ChargePayment)
+                      + self._count(BarCodePayment) + self._count(NonBarCodePayment))
+        self.trailerLot.setLotNumberOfRegisters(
+            num=self.count
+        )
+
+        if self._isNonBarCodeTax():
+            self.trailerLot.setSumOfValuesNonBarCodeTax(
+                sum=self.amount,
+                otherSum=self.otherAmount,
+                additionSum=self.additionAmount,
+                totalSum=self.totalAmount,
+            )
+        else:
+            self.trailerLot.setSumOfValues(sum=self.amount)
+
+        registersToString = "\r\n".join([register.toString() for register in self.registers])
+        return "%s\r\n%s\r\n%s" % (
+            self.headerLot.content,
+            registersToString,
+            self.trailerLot.content,
+        )
+
+    def _count(self, cls):
+        return len([register for register in self.registers if isinstance(register, cls)])
+
+    def _isNonBarCodeTax(self):
+        return self.kind == PaymentKind.tribute and self.method in PaymentMethod.nonBarcodeTaxes()
+
+
diff --git a/febraban/cnab240/itau/sisdeb/file/trailer.py b/febraban/cnab240/itau/sisdeb/file/trailer.py
new file mode 100644
index 0000000..591be1c
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/file/trailer.py
@@ -0,0 +1,30 @@
+# coding: utf-8
+
+from ....row import Row
+from ....characterType import numeric
+
+
+class Trailer:
+
+    def __init__(self):
+        self.content = " " * 240
+        self.defaultValues()
+
+    def defaultValues(self):
+        structs = [
+            ( 3,  8, 5, numeric, "99999"),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setNumberOfLotsAndRegisters(self, sum, num):
+        structs = [
+            (17, 23, 6, numeric, num),
+            (23, 29, 6, numeric, sum),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSenderBank(self, bank):
+        structs = [
+            (0,   3,  3, numeric, bank.bankId),              # Código do banco debitado
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
diff --git a/febraban/cnab240/itau/sisdeb/file/trailerLot.py b/febraban/cnab240/itau/sisdeb/file/trailerLot.py
new file mode 100644
index 0000000..7ba3038
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/file/trailerLot.py
@@ -0,0 +1,52 @@
+# coding: utf-8
+
+from ....row import Row
+from ....characterType import numeric
+
+
+class TrailerLot:
+
+    def __init__(self):
+        self.content = " " * 240
+        self.defaultValues()
+
+    def defaultValues(self):
+        structs = [
+            ( 3,   7,  4, numeric, "1"),
+            ( 7,   8,  1, numeric, "5"),
+            (41,  59, 18, numeric, "0"),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setLotNumberOfRegisters(self, num):
+        structs = [
+            (17,  23,  6, numeric, num),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSumOfValues(self, sum):
+        structs = [
+            (23, 41, 18, numeric, sum),                     # Soma dos valores dos lotes
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSumOfValuesNonBarCodeTax(self, sum, otherSum, additionSum, totalSum):
+        structs = [
+            (23, 37, 14, numeric, sum),                     # Soma dos valores principais dos lotes
+            (37, 51, 14, numeric, otherSum),                # Soma dos valores outras entidades dos lotes
+            (51, 65, 14, numeric, additionSum),             # Soma dos valores acréscimos dos lotes
+            (65, 79, 14, numeric, totalSum),                # Soma dos valores totais dos lotes
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSenderBank(self, bank):
+        structs = [
+            (0, 3, 3, numeric, bank.bankId),                   # Código do banco debitado
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setPositionInLot(self, index):
+        structs = [
+            (3, 7, 4, numeric, index)                          # Indica index do lote
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
diff --git a/febraban/cnab240/itau/sisdeb/payment/__init__.py b/febraban/cnab240/itau/sisdeb/payment/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/febraban/cnab240/itau/sisdeb/payment/debit.py b/febraban/cnab240/itau/sisdeb/payment/debit.py
new file mode 100644
index 0000000..3c46123
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/payment/debit.py
@@ -0,0 +1,41 @@
+from .segmentA import SegmentA
+
+
+class Debit:
+
+    def __init__(self):
+        self.segmentA = SegmentA()
+
+    def toString(self):
+        return self.segmentA.content
+
+    def amountInCents(self):
+        return self.segmentA.amountInCents()
+
+    def setSender(self, user):
+        self.segmentA.setSender(user)
+
+    def setReceiver(self, user):
+        self.segmentA.setReceiver(user)
+        self.segmentA.setReceiverBank(user.bank)
+
+    def setAmountInCents(self, value):
+        self.segmentA.setAmountInCents(value)
+
+    def setPositionInLot(self, index):
+        self.segmentA.setPositionInLot(index)
+
+    def setLot(self, lot):
+        self.segmentA.setLot(lot)
+
+    def setScheduleDate(self, date):
+        self.segmentA.setScheduleDate(date)
+
+    def setIdentifier(self, identifier):
+        self.segmentA.setIdentifier(identifier)
+
+    def setFee(self, identifier):
+        self.segmentA.setFee(identifier)
+
+    def setFeePrice(self, price):
+        self.segmentA.setFeePrice(price)
diff --git a/febraban/cnab240/itau/sisdeb/payment/segmentA.py b/febraban/cnab240/itau/sisdeb/payment/segmentA.py
new file mode 100644
index 0000000..85da67a
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/payment/segmentA.py
@@ -0,0 +1,89 @@
+# coding: utf-8
+
+from ....characterType import numeric, alphaNumeric
+from ....row import Row
+
+
+class SegmentA:
+
+    def __init__(self):
+        self.content = " " * 240
+        self.defaultValues()
+
+    def amountInCents(self):
+        return int(self.content[119:134])
+
+    def defaultValues(self):
+        structs = [
+            (  3,   7,  4,      numeric, "1"),
+            (  7,   8,  1,      numeric, "3"),
+            ( 13,  14,  1, alphaNumeric, "A"),
+            ( 14,  20,  6,      numeric, "0"),
+            (101, 104,  3, alphaNumeric, "REA"),
+            (104, 119, 15,      numeric, "0"),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setSender(self, user):
+        structs = [
+            (0,   3,  3, numeric, user.bank.bankId),              # Código do # banco debitado
+            (216, 230, 14, numeric, user.identifier)
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setReceiver(self, user):
+        structs = [
+            ( 43,  73, 30,  alphaNumeric, user.name),        # Nome FAvorecido
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setReceiverBank(self, bank):
+        structs = [
+            (20, 23,  3,  numeric, bank.bankId),             # Código do banco do Favorecido
+            (23, 28,  5,  numeric, bank.branchCode),         # Agencia Favorecido
+            (29, 41, 12,  numeric, bank.accountNumber),      # Conta Favorecido
+            (42, 43,  1,  numeric, bank.accountVerifier),    # DAC FAvorecido
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setAmountInCents(self, amount):
+        structs = [
+            (119, 134, 15, numeric, amount)                  # Valor ao Favorecido
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setPositionInLot(self, index):
+        structs = [
+            (8, 13, 5, numeric, index),                       # Indica index do lote
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setLot(self, lot):
+        structs = [
+            (3,  7, 4, numeric, lot),
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setScheduleDate(self, date):
+        structs = [
+            (93, 101, 8, numeric, date)                      # Data para transferencia
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setIdentifier(self, identifier):
+        structs = [
+            (73, 93, 20, alphaNumeric, identifier)           # Id da empresa na transação
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setFee(self, identifier):
+        structs = [
+            (177, 179, 2, numeric, identifier)           # Mora 00 = isento
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
+
+    def setFeePrice(self, price):
+        structs = [
+            (179, 196, 17, numeric, price)           # valor da mora
+        ]
+        self.content = Row.setStructs(structs=structs, content=self.content)
diff --git a/febraban/cnab240/itau/sisdeb/result/__init__.py b/febraban/cnab240/itau/sisdeb/result/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/febraban/cnab240/itau/sisdeb/result/occurrences.py b/febraban/cnab240/itau/sisdeb/result/occurrences.py
new file mode 100644
index 0000000..4016fd4
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/result/occurrences.py
@@ -0,0 +1,117 @@
+# coding: utf-8
+
+occurrences = {
+    "00": "PAGAMENTO EFETUADO",
+    "AE": "DATA DE PAGAMENTO ALTERADA",
+    "AG": "NÚMERO DO LOTE INVÁLIDO",
+    "AH": "NÚMERO SEQUENCIAL DO REGISTRO NO LOTE INVÁLIDO",
+    "AI": "PRODUTO DEMONSTRATIVO DE PAGAMENTO NÃO CONTRATADO",
+    "AJ": "TIPO DE MOVIMENTO INVÁLIDO",
+    "AL": "CÓDIGO DO BANCO FAVORECIDO INVÁLIDO",
+    "AM": "AGÊNCIA DO FAVORECIDO INVÁLIDA",
+    "AN": "CONTA CORRENTE DO FAVORECIDO INVÁLIDA / CONTA INVESTIMENTO EXTINTA EM 30/04/2011",
+    "AO": "NOME DO FAVORECIDO INVÁLIDO",
+    "AP": "DATA DE PAGAMENTO / DATA DE VALIDADE / HORA DE LANÇAMENTO / ARRECADAÇÃO / APURAÇÃO INVÁLIDA",
+    "AQ": "QUANTIDADE DE REGISTROS MAIOR QUE 999999",
+    "AR": "VALOR ARRECADADO / LANÇAMENTO INVÁLIDO",
+    "BC": "NOSSO NÚMERO INVÁLIDO",
+    "BD": "PAGAMENTO AGENDADO",
+    "BE": "PAGAMENTO AGENDADO COM FORMA ALTERADA PARA OP",
+    "BI": "CNPJ / CPF DO FAVORECIDO NO SEGMENTOJ-52 ou B INVÁLIDO",
+    "BL": "VALOR DA PARCELA INVÁLIDO",
+    "CD": "CNPJ / CPF INFORMADO DIVERGENTE DO CADASTRADO",
+    "CE": "PAGAMENTO CANCELADO",
+    "CF": "VALOR DO DOCUMENTO INVÁLIDO",
+    "CG": "VALOR DO ABATIMENTO INVÁLIDO",
+    "CH": "VALOR DO DESCONTO INVÁLIDO",
+    "CI": "CNPJ / CPF / IDENTIFICADOR / INSCRIÇÃO ESTADUAL / INSCRIÇÃO NO CAD / ICMS INVÁLIDO",
+    "CJ": "VALOR DA MULTA INVÁLIDO",
+    "CK": "TIPO DE INSCRIÇÃO INVÁLIDA",
+    "CL": "VALOR DO INSS INVÁLIDO",
+    "CM": "VALOR DO COFINS INVÁLIDO",
+    "CN": "CONTA NÃO CADASTRADA",
+    "CO": "VALOR DE OUTRAS ENTIDADES INVÁLIDO",
+    "CP": "CONFIRMAÇÃO DE OP CUMPRIDA",
+    "CQ": "SOMA DAS FATURAS DIFERE DO PAGAMENTO",
+    "CR": "VALOR DO CSLL INVÁLIDO",
+    "CS": "DATA DE VENCIMENTO DA FATURA INVÁLIDA",
+    "DA": "NÚMERO DE DEPEND. SALÁRIO FAMILIA INVALIDO",
+    "DB": "NÚMERO DE HORAS SEMANAIS INVÁLIDO",
+    "DC": "SALÁRIO DE CONTRIBUIÇÃO INSS INVÁLIDO",
+    "DD": "SALÁRIO DE CONTRIBUIÇÃO FGTS INVÁLIDO",
+    "DE": "VALOR TOTAL DOS PROVENTOS INVÁLIDO",
+    "DF": "VALOR TOTAL DOS DESCONTOS INVÁLIDO",
+    "DG": "VALOR LÍQUIDO NÃO NUMÉRICO",
+    "DH": "VALOR LIQ. INFORMADO DIFERE DO CALCULADO",
+    "DI": "VALOR DO SALÁRIO-BASE INVÁLIDO",
+    "DJ": "BASE DE CÁLCULO IRRF INVÁLIDA",
+    "DK": "BASE DE CÁLCULO FGTS INVÁLIDA",
+    "DL": "FORMA DE PAGAMENTO INCOMPATÍVEL COM HOLERITE",
+    "DM": "E-MAIL DO FAVORECIDO INVÁLIDO",
+    "DV": "DOC / TED DEVOLVIDO PELO BANCO FAVORECIDO",
+    "D0": "FINALIDADE DO HOLERITE INVÁLIDA",
+    "D1": "MÊS DE COMPETENCIA DO HOLERITE INVÁLIDA",
+    "D2": "DIA DA COMPETENCIA DO HOLETITE INVÁLIDA",
+    "D3": "CENTRO DE CUSTO INVÁLIDO",
+    "D4": "CAMPO NUMÉRICO DA FUNCIONAL INVÁLIDO",
+    "D5": "DATA INÍCIO DE FÉRIAS NÃO NUMÉRICA",
+    "D6": "DATA INÍCIO DE FÉRIAS INCONSISTENTE",
+    "D7": "DATA FIM DE FÉRIAS NÃO NUMÉRICO",
+    "D8": "DATA FIM DE FÉRIAS INCONSISTENTE",
+    "D9": "NÚMERO DE DEPENDENTES IR INVÁLIDO",
+    "EM": "CONFIRMAÇÃO DE OP EMITIDA",
+    "EX": "DEVOLUÇÃO DE OP NÃO SACADA PELO FAVORECIDO",
+    "E0": "TIPO DE MOVIMENTO HOLERITE INVÁLIDO",
+    "E1": "VALOR 01 DO HOLERITE / INFORME INVÁLIDO",
+    "E2": "VALOR 02 DO HOLERITE / INFORME INVÁLIDO",
+    "E3": "VALOR 03 DO HOLERITE / INFORME INVÁLIDO",
+    "E4": "VALOR 04 DO HOLERITE / INFORME INVÁLIDO",
+    "FC": "PAGAMENTO EFETUADO ATRAVÉS DE FINANCIAMENTO COMPROR",
+    "FD": "PAGAMENTO EFETUADO ATRAVÉS DE FINANCIAMENTO DESCOMPROR",
+    "HA": "ERRO NO HEADER DE ARQUIVO",
+    "HM": "ERRO NO HEADER DE LOTE",
+    "IB": "VALOR E/OU DATA DO DOCUMENTO INVÁLIDO",
+    "IC": "VALOR DO ABATIMENTO INVÁLIDO",
+    "ID": "VALOR DO DESCONTO INVÁLIDO",
+    "IE": "VALOR DA MORA INVÁLIDO",
+    "IF": "VALOR DA MULTA INVÁLIDO",
+    "IG": "VALOR DA DEDUÇÃO INVÁLIDO",
+    "IH": "VALOR DO ACRÉSCIMO INVÁLIDO",
+    "II": "DATA DE VENCIMENTO INVÁLIDA",
+    "IJ": "COMPETÊNCIA / PERÍODO REFERÊNCIA / PARCELA INVÁLIDA",
+    "IK": "TRIBUTO NÃO LIQUIDÁVEL VIA SISPAG OU NÃO CONVENIADO COM ITAÚ",
+    "IL": "CÓDIGO DE PAGAMENTO / EMPRESA /RECEITA INVÁLIDO",
+    "IM": "TIPO X FORMA NÃO COMPATÍVEL",
+    "IN": "BANCO/AGENCIA NÃO CADASTRADOS",
+    "IO": "DAC / VALOR / COMPETÊNCIA / IDENTIFICADOR DO LACRE INVÁLIDO",
+    "IP": "DAC DO CÓDIGO DE BARRAS INVÁLIDO",
+    "IQ": "DÍVIDA ATIVA OU NÚMERO DE ETIQUETA INVÁLIDO",
+    "IR": "PAGAMENTO ALTERADO",
+    "IS": "CONCESSIONÁRIA NÃO CONVENIADA COM ITAÚ",
+    "IT": "VALOR DO TRIBUTO INVÁLIDO",
+    "IU": "VALOR DA RECEITA BRUTA ACUMULADA INVÁLIDO",
+    "IV": "NÚMERO DO DOCUMENTO ORIGEM / REFERÊNCIA INVÁLIDO",
+    "IX": "CÓDIGO DO PRODUTO INVÁLIDO",
+    "LA": "DATA DE PAGAMENTO DE UM LOTE ALTERADA",
+    "LC": "LOTE DE PAGAMENTOS CANCELADO",
+    "NA": "PAGAMENTO CANCELADO POR FALTA DE AUTORIZAÇÃO",
+    "NB": "IDENTIFICAÇÃO DO TRIBUTO INVÁLIDA",
+    "NC": "EXERCÍCIO (ANO BASE) INVÁLIDO",
+    "ND": "CÓDIGO RENAVAM NÃO ENCONTRADO/INVÁLIDO",
+    "NE": "UF INVÁLIDA",
+    "NF": "CÓDIGO DO MUNICÍPIO INVÁLIDO",
+    "NG": "PLACA INVÁLIDA",
+    "NH": "OPÇÃO/PARCELA DE PAGAMENTO INVÁLIDA",
+    "NI": "TRIBUTO JÁ FOI PAGO OU ESTÁ VENCIDO",
+    "NR": "OPERAÇÃO NÃO REALIZADA RJ REGISTRO REJEITADO",
+    "PD": "AQUISIÇÃO CONFIRMADA (EQUIVALE A OCORRÊNCIA 02 NO LAYOUT DE DISCO SACADO)",
+    "RJ": "REGISTRO REJEITADO",
+    "RS": "PAGAMENTO DISPONÍVEL PARA ANTECIPAÇÃO NO RISCO SACADO – MODALIDADE RISCO SACADO PÓS AUTORIZADO",
+    "SS": "PAGAMENTO CANCELADO POR INSUFICIÊNCIA DE SALDO/LIMITE DIÁRIO DE PAGTO",
+    "TA": "LOTE NÃO ACEITO - TOTAIS DO LOTE COM DIFERENÇA",
+    "TI": "TITULARIDADE INVÁLIDA",
+    "X1": "FORMA INCOMPATÍVEL COM LAYOUT 010",
+    "X2": "NÚMERO DA NOTA FISCAL INVÁLIDO",
+    "X3": "IDENTIFICADOR DE NF/CNPJ INVÁLIDO",
+    "X4": "FORMA 32 INVÁLIDA",
+}
\ No newline at end of file
diff --git a/febraban/cnab240/itau/sisdeb/result/parser.py b/febraban/cnab240/itau/sisdeb/result/parser.py
new file mode 100644
index 0000000..769e816
--- /dev/null
+++ b/febraban/cnab240/itau/sisdeb/result/parser.py
@@ -0,0 +1,165 @@
+from febraban.cnab240.libs.paymentType import NonBarcodeTaxPayment
+from .occurrences import occurrences
+
+
+class PaymentResponseStatus:
+
+    success = "success"
+    failed = "failed"
+    scheduled = "scheduled"
+    unknown = "unknown"
+
+
+class PaymentType:
+
+    transfer = "transfer"
+    chargePayment = "charge-payment"
+    nonBarcodeTaxPayment = "tax-payment"
+    barcodePayment = "barcode-payment"
+    debit = "debit"
+
+
+class PaymentResponse:
+
+    def __init__(self, identifier=None, occurrences=None, content=None, authentication=None, amountInCents=None, paymentType=None, nonBarcodeTax=None):
+        self.identifier = identifier
+        self.occurrences = occurrences
+        self.content = content or []
+        self.authentication = authentication
+        self.amountInCents = amountInCents
+        self.type = paymentType
+        self.nonBarcodeTax = nonBarcodeTax
+
+    def occurrencesText(self):
+        return [occurrences[occurrenceId] for occurrenceId in self.occurrences]
+
+    def occurrencesTextAtIndex(self, index):
+        occurrenceId = self.occurrences[index]
+        return occurrences[occurrenceId]
+
+    def status(self):
+        if "00" in self.occurrences:
+            return PaymentResponseStatus.success
+        if "BD" in self.occurrences:
+            return PaymentResponseStatus.scheduled
+        if [code in self.occurrences for code in ["RJ", "DV"]].count(True) > 0:
+            return PaymentResponseStatus.failed
+        return PaymentResponseStatus.unknown
+
+    def contentText(self, breakLine="\n"):
+        return breakLine.join(self.content)
+
+
+class PaymentParser:
+
+    @classmethod
+    def parseFile(cls, file):
+        lines = file.readlines()
+        return cls.parseLines(lines)
+
+    @classmethod
+    def parseText(cls, text):
+        lines = text.splitlines()[:-1]
+        return cls.parseLines(lines)
+
+    @classmethod
+    def parseLines(cls, lines):
+        result = []
+        currentResponse = None
+        for line in lines:
+            # headerlot
+            if line[7] == "1":
+                if line[8] != "D":
+                    # if not D -> current lot doesn't represent a debit order
+                    break
+            if line[7] in ["0", "1", "9"]:
+                continue
+
+            if line[7] == "3" and line[13] in ["A", "J", "O", "N"]:
+                if currentResponse is not None:
+                    result.append(currentResponse)
+                currentResponse = PaymentResponse()
+
+            if line[7] == "3" and line[13] == "A":
+                currentResponse.content.append(line)
+                currentResponse.identifier = cls._getIdentifierSegmentA(line)
+                currentResponse.occurrences = cls._getOccurrences(line)
+                currentResponse.amountInCents = cls._getAmountSegmentA(line)
+                currentResponse.type = PaymentType.debit
+            elif line[7] == "3" and line[13] == "J":
+                currentResponse.content.append(line)
+                currentResponse.identifier = cls._getIdentifierSegmentJ(line)
+                currentResponse.occurrences = cls._getOccurrences(line)
+                currentResponse.amountInCents = cls._getAmountSegmentJ(line)
+                currentResponse.type = PaymentType.chargePayment
+            elif line[7] == "3" and line[13] == "O":
+                currentResponse.content.append(line)
+                currentResponse.identifier = cls._getIdentifierSegmentO(line)
+                currentResponse.occurrences = cls._getOccurrences(line)
+                currentResponse.amountInCents = cls._getAmountSegmentO(line)
+                currentResponse.type = PaymentType.barcodePayment
+            elif line[7] == "3" and line[13] == "N":
+                currentResponse.content.append(line)
+                currentResponse.identifier = cls._getIdentifierSegmentN(line)
+                currentResponse.occurrences = cls._getOccurrences(line)
+                currentResponse.nonBarcodeTax = cls._getNonBarcodeTaxSegmentN(line)
+                currentResponse.type = PaymentType.nonBarcodeTaxPayment
+            elif line[7] == "3" and line[13] == "Z":
+                currentResponse.content.append(line)
+                currentResponse.authentication = cls._getAuthentication(line)
+
+            if line[7] == "5" and currentResponse is not None:
+                result.append(currentResponse)
+                currentResponse = None
+
+        return result
+
+    @classmethod
+    def _getOccurrences(cls, line):
+        occurrencesString = line[230:240].strip()
+        return cls._splitString(occurrencesString)
+
+    @classmethod
+    def _splitString(cls, string):
+        return [string[i:i+2] for i in range(0, len(string), 2)]
+
+    @classmethod
+    def _getAmountSegmentA(cls, line):
+        return int(line[119:134].strip())
+
+    @classmethod
+    def _getAmountSegmentJ(cls, line):
+        return int(line[152:167].strip())
+
+    @classmethod
+    def _getAmountSegmentO(cls, line):
+        return int(line[144:159].strip())
+
+    @classmethod
+    def _getIdentifierSegmentA(self, line):
+        return line[73:93].strip()
+
+    @classmethod
+    def _getIdentifierSegmentJ(self, line):
+        return line[182:202].strip()
+
+    @classmethod
+    def _getIdentifierSegmentO(self, line):
+        return line[174:194].strip()
+
+    @classmethod
+    def _getIdentifierSegmentN(self, line):
+        return line[195:215].strip()
+
+    @classmethod
+    def _getAuthentication(cls, line):
+        return line[14:78].strip()
+
+    @classmethod
+    def _getNonBarcodeTaxSegmentN(self, line):
+        taxTypeId = line[17:19].strip()
+        return {
+            "01": NonBarcodeTaxPayment.gps,
+            "02": NonBarcodeTaxPayment.darf,
+            "11": NonBarcodeTaxPayment.fgts,
+        }[taxTypeId]
diff --git a/febraban/cnab240/itau/sisdeb/sisdeb_cnab_240.pdf b/febraban/cnab240/itau/sisdeb/sisdeb_cnab_240.pdf
new file mode 100644
index 0000000..a79e9da
Binary files /dev/null and b/febraban/cnab240/itau/sisdeb/sisdeb_cnab_240.pdf differ
diff --git a/sample-deb-parser.py b/sample-deb-parser.py
new file mode 100644
index 0000000..abf5b42
--- /dev/null
+++ b/sample-deb-parser.py
@@ -0,0 +1,15 @@
+from febraban.cnab240.itau.sisdeb import PaymentParser
+
+
+file = open("output-debit.RET", "r")
+
+responses = PaymentParser.parseFile(file)
+
+for response in responses:
+    print "-------------------------------------------------------------------"
+    print response.identifier
+    print response.authentication
+    print response.status()
+    print response.amountInCents
+    print response.type
+    print response.contentText()
diff --git a/sample-debit.py b/sample-debit.py
new file mode 100644
index 0000000..a8c0222
--- /dev/null
+++ b/sample-debit.py
@@ -0,0 +1,76 @@
+
+# coding: utf-8
+
+from febraban.cnab240.itau.sisdeb import Debit, File
+from febraban.cnab240.itau.sisdeb.file.lot import Lot
+from febraban.cnab240.user import User, UserAddress, UserBank
+
+
+sender = User(
+    name="YOUR COMPANY NAME HERE",
+    identifier="12345678901234",
+    bank=UserBank(
+        bankId="341",
+        branchCode="4321",
+        accountNumber="12345678",
+        accountVerifier="9"
+    ),
+    address=UserAddress(
+        streetLine1="AV PAULISTA 1000",
+        city="SAO PAULO",
+        stateCode="SP",
+        zipCode="01310000"
+    )
+)
+
+receiver1 = User(
+    name="RECEIVER NAME HERE",
+    identifier="01234567890",
+    bank=UserBank(
+        bankId="341",
+        branchCode="1234",
+        accountNumber="12345",
+        accountVerifier="9"
+    )
+)
+
+receiver2 = User(
+    name="RECEIVER NAME HERE",
+    identifier="01234567890",
+    bank=UserBank(
+        bankId="341",
+        branchCode="1234",
+        accountNumber="12345",
+        accountVerifier="9"
+    )
+)
+
+receivers = [receiver1, receiver2]
+
+file = File()
+file.setSender(sender)
+file.setBankAgreementCode('CONV56789ENIO')
+
+lot = Lot()
+
+lot.setSender(sender)
+lot.setBankAgreementCode('CONV56789ENIO')
+lot.setHeaderLotType(
+    kind="05",  #Tipo de serviço
+    method="50" #FORMALANCTO
+)
+
+for receiver in receivers:
+    payment = Debit()
+    payment.setSender(sender)
+    payment.setReceiver(receiver)
+    payment.setAmountInCents("10000")
+    payment.setFee('00')
+    payment.setFeePrice("00000000000000000")
+    payment.setScheduleDate("06052020")
+    payment.setIdentifier("ID1234567890345")
+    lot.add(register=payment)
+
+file.addLot(lot)
+file.output(fileName="output-debit.REM", path="/../../")
+