Brazil postpones CNPJ requirement for self‑employed and rural producers to 2027

The Brazilian Federal Revenue Service and the Committee for the Management of the Contribution on Goods and Services (CGIBS) announced that the mandatory registration of certain individuals in the National Registry of Legal Entities (CNPJ) will be delayed until 1 January 2027. The rule, part of the tax‑reform measures that introduce the Consumption Tax (CBS) and the Services Tax (IBS), had been set to start on 1 July 2026.

The postponement gives freelancers, independent service providers earning more than R$ 40.5 thousand per year and rural producers with annual revenue above R$ 3.6 million additional time to adapt and allows the government to finish a simplified digital enrollment system planned for launch in November 2026. The new system, modelled on the existing Micro‑entrepreneur Individual (MEI) platform, will offer fully automated, less‑bureaucratic registration and integration with electronic invoicing.

People earning up to R$ 40.5 thousand will be classified as “nano‑entrepreneurs” and remain exempt from CNPJ registration, while current MEIs keep their existing CNPJ. The change aims to standardise taxpayer identification, improve digital compliance and enable credit‑offset mechanisms across the CBS/IBS chain.