Enacted 📅 Plan ahead Registration
Brazil — CBS pessoa fisica CNPJ postponed
This page records one dated change. For the rules in Brazil as they stand today, see the Brazil guide →
- Jurisdiction
- 🇧🇷 Brazil
- Tax
- CBS
- Change type
- Registration
- Status
- Enacted
- Impact
- Plan ahead
- Effective
- 1 January 2027
- Instrument
- BR-DECREE-13075-2026
- Systems
- ERP, Invoicing, Tax engine
- Verified
- Fetched from official source · high confidence
Brazilian individuals who are CBS taxpayers can continue using existing identification until 31 December 2026; plan CNPJ registration and fiscal-document issuance for 1 January 2027.
ERPInvoicingTax engine
Decreto n° 13.075 of 21 July 2026 postpones to 1 January 2027 both the mandatory CNPJ registration and the obligation to issue the fiscal documents provided for in the CBS regulations for individuals (pessoas físicas) who are CBS taxpayers; those obligations had been due to take effect on 1 July 2026. Existing individual-taxpayer identification mechanisms remain valid until 31 December 2026.