Brazil CNPJ number guide
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Cadastro Nacional da Pessoa Jurídica – CNPJ
The “Cadastro Nacional da Pessoa Jurídica – CNPJ” is an identification number issued to entities (including companies, partnerships and foundations) of relevance for the tax administration. (Administrative Act – IN RFB 2.119/22)
Format 14-digit number formatted as NN.NNN.NNN/AAAA-CC (the first 8 digits identify the company, the 4 digits after the / identify the branch or subsidiary, the last 2 are check digits)
Cadastro de Pessoas Físicas – CPF
The “Cadastro de Pessoas Físicas – CPF” is a number attributed to both national and resident taxpayers (Administrative Act – IN 1.548/15). The Secretariat of the Federal Revenue of Brazil (RFB) assigns a unique number to each person enrolled in its registries
Format It consists of 11 digits (the 2 last numbers are the result of an arithmetic operation on the 9 previous ones)
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| CPF |
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| ID Card(“Carteira de Identidade Nacional” – CIN) |
Foreigners
Typically, individuals or entities, whether natural or legal persons, who are non-residents and possess specific assets in Brazil, such as real estate, vehicles, stakes in a company or partnership, bank accounts, or investments, are obligated to undergo registration with the CPF or CNPJ.
Frequently Asked Questions
Non-resident foreigners: must I visit a Brazilian consulate to get a CPF, and what happens if I skip the annual update?
Foreign individuals residing outside Brazil can apply for a CPF at any Brazilian consulate in their country of residence — an in-person appointment is required for first-time applicants abroad, as online self-enrollment is reserved for residents inside Brazil. A critical change effective January 13, 2025 requires non-resident CPF holders to complete an annual re-registration by December 31 each year using the Receita Federal mobile app (selfie + passport scan). Failure to re-register will place the CPF in "Suspended" status, blocking purchases, banking, and property transactions in Brazil. The email address for remote support is [email protected]. [1] [2]
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 assets and rights in Brazil 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. The procurador must also hold a valid CPF. Foreign companies intending to make direct investment must additionally pre-register with the Central Bank via the SCE-CDNR system. [3] [4]
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 onward, governed by Normative Instruction RFB 2229/2024. The check-digit algorithm is extended so each character maps to ASCII value minus 48 (A=17, B=18, …). Any ERP, billing system, or NF-e library that validates CNPJs against a purely numeric regex will reject new-format CNPJs from their suppliers — the Receita Federal has published a free "CNPJ Alfanumérico Simulator" for developers to test updates. [5] [6]
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 the consumption tax reform mandated by Constitutional Amendment 132/2023. It creates the federal CBS (Contribuição sobre Bens e Serviços) and the state/municipal IBS (Imposto sobre Bens e Serviços) to replace PIS, COFINS, IPI, ICMS, and ISS over a 2026–2033 transition. In 2026, the transition is a 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. Businesses should update their fiscal systems and NF-e XML layouts now — the Receita Federal has published 2026 orientation guides on its portal. [7] [8]
What triggers automatic exclusion from the MEI regime, and what are the retroactive tax consequences?
An MEI (Microempreendedor Individual) is automatically disqualified if annual gross revenue exceeds R$81,000 (2025 limit). If revenue exceeds the cap by up to 20% (i.e., up to R$97,200), the MEI retains the simplified DAS regime until December 31 but must switch to Microempresa (ME) from January 1 of the following year and pay additional DAS on the excess with fine and interest. If revenue exceeds the cap by more than 20% in a single year, disqualification is retroactive to January 1 of that year — the entire year is recalculated under Simples Nacional ME rates, often producing a large back-tax bill. A 2025 rule (Resolution CGSN 183/2025) now combines revenues received under both the CPF and the CNPJ for the same activity when calculating the R$81,000 limit, closing a common workaround. [9] [10]
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