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Brazil Tax ID Guide — CPF and CNPJ Numbers Explained

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Brazil issues two primary tax identification numbers: the CPF for individuals and the CNPJ for legal entities. Both are administered by the Secretaria Especial da Receita Federal do Brasil (RFB) and are required for banking, invoicing, property ownership, and public-sector contracts. Understanding their formats, validation rules, and the major changes arriving in 2026 is essential for any business operating in or with Brazil.

Cadastro de Pessoas Físicas — CPF​

The CPF ("Cadastro de Pessoas Físicas") is the individual taxpayer registry number assigned to Brazilian nationals and to foreign nationals who hold assets, accounts, or economic interests in Brazil. It is governed by Normative Instruction RFB 1.548/2015.

Format: 11 digits, written as NNN.NNN.NNN-DD where the final two digits (DD) are check digits.

Mod-11 checksum: The first check digit is calculated by multiplying the first nine digits by weights 10 through 2, summing the products, and subtracting (sum mod 11) from 11 — if the result is 10 or 11, the check digit is 0. The second check digit repeats the same algorithm over all ten digits with weights 11 through 2. Any CPF with the same digit repeated eleven times (e.g., 111.111.111-11) is structurally invalid regardless of checksum.

CPF card showing 11-digit number format
CPF — Cadastro de Pessoas Físicas
CIN — Carteira de Identidade Nacional
ID Card — Carteira de Identidade Nacional (CIN)

CPF Status Values​

The Receita Federal assigns one of five statuses to each CPF:

StatusPractical Consequence
RegularFully active — all transactions permitted
SuspendedTemporary block — banking and property transactions blocked
NullDuplicate registration cancelled
CancelledPermanently revoked
Pending RegularisationMissing mandatory update

A CPF in any status other than "Regular" will cause NF-e invoice rejections, bank account denials, and property transfer refusals. You can check status free of charge via the CPF verification portal.

Cadastro Nacional da Pessoa Jurídica — CNPJ​

The CNPJ ("Cadastro Nacional da Pessoa Jurídica") is the company tax registration number issued to legal entities — corporations, partnerships, branches, non-profits, and foundations. It is governed by Normative Instruction RFB 2.119/2022.

Format (current): 14 digits, written as NN.NNN.NNN/BBBB-DD

SegmentPositionsMeaning
Root1–8Unique company identifier
Branch suffix9–12Headquarter = 0001; each subsidiary increments
Check digits13–14Mod-11 verification pair

Mod-11 checksum: Two check digits computed by separate weighted-sum passes over the preceding 12 digits. The weights cycle through the sequence 2, 3, 4, 5, 6, 7, 8, 9. If a remainder is 0 or 1, the corresponding check digit is 0.

Alphanumeric CNPJ from July 2026​

Normative Instruction RFB 2229/2024 introduces an alphanumeric CNPJ format effective July 2026 for new registrations only. Existing all-numeric CNPJs are not renumbered.

Key technical changes:

  • The first 12 characters (root + branch) may contain letters A–Z alongside digits 0–9.
  • Letters map to their ASCII value minus 48 (A = 17, B = 18, … Z = 42) before the checksum is calculated; digits retain face value.
  • The two check digits remain numeric.
  • Example new-format CNPJ: 12.ABC.345/01DE-35

Any ERP, billing system, NF-e library, or API that validates CNPJ against a purely numeric regular expression will reject valid new-format CNPJs from suppliers. The Receita Federal provides a free CNPJ Alfanumérico Simulator at servicos.receitafederal.gov.br/servico/cnpj-alfa for developers to test updated validation logic before go-live. [1] [2]

You can verify any CNPJ via the official REDESIM portal — see the CNPJ verification guide for step-by-step instructions.

CNPJ Status Values​

StatusMeaning
AtivaActive — normal operations
InaptaInactive due to missed tax filings — invoicing and banking blocked
SuspensaTemporarily suspended
BaixadaCancelled — company deregistered
NulaRegistration voided

A CNPJ classified as inapta cannot issue NF-e invoices or conduct banking transactions. Regularisation requires submitting all outstanding declarations (DCTF, DIRF, SPED) through the eCAC portal, paying late-filing penalties, and waiting for daily status refresh.

Foreigners​

Non-resident individuals or foreign entities that hold real estate, vehicles, company stakes, bank accounts, or investments in Brazil must register for a CPF or CNPJ, respectively.

Foreign companies seeking to invest directly must also pre-register with the Banco Central do Brasil via the SCE-CDNR system before opening a CNPJ. A Brazilian-resident representative (procurador) holding a valid CPF and a properly scoped power-of-attorney is mandatory for all foreign-owned CNPJ registrations under Article 6, §1 of IN RFB 2119/2022.

Brazil's 2026 Tax Reform — CBS and IBS​

Lei Complementar 214/2025 (signed 16 January 2025) implements the consumption tax reform mandated by Constitutional Amendment 132/2023. It replaces five taxes — PIS, COFINS, IPI, ICMS, and ISS — with two new levies over a 2026–2033 transition:

  • CBS (federal): Contribuição sobre Bens e Serviços
  • IBS (state/municipal): Imposto sobre Bens e Serviços

2026 is a test phase: NF-e invoices must show CBS at 0.9% and IBS at 0.1% (combined 1%), offsettable against existing PIS/COFINS. Penalty waivers apply through April 30, 2026. ICMS and ISS are fully replaced only in 2033. [3] [4]

Foreign digital service providers selling to Brazilian consumers must obtain a CNPJ for CBS/IBS registration from 2026 onward — the reform closes the prior exemption gap for non-established suppliers.

MEI — Microempreendedor Individual​

MEI is a simplified self-employment regime capped at R$81,000 annual gross revenue (2025 limit). The MEI holds a CNPJ and pays a single monthly DAS (Documento de Arrecadação do Simples) covering INSS, ISS, and ICMS.

Exceeding the cap triggers disqualification:

  • Up to 20% over cap (up to R$97,200): disqualification effective January 1 of the following year; DAS surcharge on the excess with fine and interest.
  • More than 20% over cap: disqualification is retroactive to January 1 of the current year — the entire year is recalculated at Simples Nacional ME rates, often producing a large back-tax assessment.

Resolution CGSN 183/2025 now combines revenues earned under both CPF and CNPJ for the same activity when calculating the R$81,000 ceiling, closing a widely used workaround. [5]

Frequently Asked Questions​

Non-resident foreigners: must I visit a Brazilian consulate to get a CPF, and what happens if I miss the annual re-registration?​

Foreign individuals residing outside Brazil must apply in person at a Brazilian consulate for first-time CPF enrollment — online self-enrollment is reserved for residents inside Brazil. A rule effective January 13, 2025 requires all non-resident CPF holders to complete an annual re-registration by December 31 each year using the Receita Federal mobile app (selfie plus passport scan). Missing this deadline places the CPF in "Suspended" status, which blocks banking, property purchases, and any NF-e transaction requiring your CPF. If data discrepancies prevent completion of the mobile re-registration, a new application must be submitted via the e-consular system. Remote support is available at [email protected]. [6] [7]

Why does registering a foreign-owned company for a CNPJ require a Brazilian-resident procurador, and what powers must that person hold?​

Under Article 6, §1 of Normative Instruction RFB 2119/2022, any entity domiciled abroad that becomes a partner in — or directly registers — a Brazilian legal entity must appoint a legally constituted representative (procurador) resident in Brazil. That representative must hold powers to manage the entity's Brazilian assets and rights and to receive legal citations in lawsuits filed against the foreign partner. This is distinct from a simple signing authority: without the correct power-of-attorney scope, the Receita Federal will reject the CNPJ application outright. The procurador must hold a valid CPF. Foreign companies making direct investment must also pre-register with the Banco Central via the SCE-CDNR system before the CNPJ application. [8] [9]

From July 2026, will my existing CNPJ change to the new alphanumeric format, and will current validation libraries break?​

Existing all-numeric CNPJs are unaffected — the Receita Federal has confirmed no retroactive renumbering. The alphanumeric format (letters A–Z mixed with digits 0–9 in the first 12 characters; two numeric check digits unchanged) applies only to new registrations from July 2026, under Normative Instruction RFB 2229/2024. Letters map to ASCII value minus 48 (A = 17, B = 18, …, Z = 42) before the checksum is applied. Any ERP, billing library, or NF-e validator that uses a purely numeric CNPJ regex will reject new-format CNPJs from suppliers after July 2026 — a breaking change already tracked in the validator.js project (issue #2639, fixed in PR #2644). The Receita Federal's free CNPJ Alfanumérico Simulator lets developers test updated logic now. [1] [2]

What are the CBS and IBS taxes, when do they replace ICMS/ISS, and what must businesses do in 2026?​

Lei Complementar 214/2025 (signed January 16, 2025) implements Brazil's consumption tax reform. It creates the federal CBS and the state/municipal IBS to replace PIS, COFINS, IPI, ICMS, and ISS over a 2026–2033 transition. In 2026 (test phase), all taxpayers must issue NF-e invoices showing CBS at 0.9% and IBS at 0.1% (combined 1%), offsettable against PIS/COFINS; penalty waivers apply through April 30, 2026. ICMS and ISS are fully replaced only in 2033. Foreign digital service providers must obtain a CNPJ for CBS/IBS registration from 2026. Businesses should update their fiscal systems and NF-e XML layouts immediately — the Receita Federal and IBS Management Committee published joint orientation guidelines in December 2025. [3] [4]

What triggers automatic exclusion from the MEI regime, and what are the retroactive tax consequences?​

An MEI is automatically disqualified if annual gross revenue exceeds R$81,000 (2025 limit). Exceeding the cap by up to 20% (i.e., up to R$97,200) triggers exclusion from January 1 of the following year — additional DAS is owed on the excess with fine and interest. Exceeding by more than 20% in a single year makes disqualification retroactive to January 1 of that year: the entire year is recalculated under Simples Nacional ME rates, often producing a large back-tax bill. Resolution CGSN 183/2025 now combines revenues received under both CPF and CNPJ for the same activity when calculating the R$81,000 limit, closing a common workaround where sole traders invoiced partly under their personal CPF and partly under their MEI CNPJ. [5] [3]

My CNPJ shows "inapta" on the Receita Federal lookup — can I still issue NF-e invoices and what do I do to fix it?​

A CNPJ classified as inapta (ineligible) means the company has failed to submit mandatory declarations — typically DCTF, DIRF, or SPED — for two or more consecutive years. Consequences are immediate and severe: NF-e and NFS-e issuance is blocked, banking institutions must refuse current-account operations and loans, and the company's partners may be barred from opening new CNPJs. To regularise: access the eCAC Portal using a digital certificate (e-CPF or e-CNPJ); switch to the company's profile; check "Consultar situação fiscal" to generate a list of pending submissions; file all outstanding declarations; pay assessed late-filing penalties; and monitor the status, which the Receita Federal refreshes daily at 5 PM. Engaging a licensed contador (accountant) is strongly recommended to avoid errors in backdated filings. [8] [10]

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