Brazil implements alphanumeric CNPJ and updates Simples Nacional rules

Brazil is implementing several regulatory changes for businesses. The mandatory use of the National Electronic Service Invoice (NFS-e) standard for micro and small enterprises under the Simples Nacional regime has been postponed to November 1. This follows Resolution 191/2026 from the Simples Nacional Management Committee (CGSN).

Additionally, the CGSN has introduced a hybrid model via Resolution 190/2026, allowing companies to choose between the simplified regime or the regular system for calculating new taxes (IBS and CBS) introduced by the tax reform. Under this model, IBS and CBS amounts collected through the regular system will not be included in the gross revenue calculation for Simples Nacional companies.

Separately, the Receita Federal has implemented an alphanumeric CNPJ model. This new 14-position format combines letters and numbers to prevent the exhaustion of available combinations due to the growing number of registered businesses. Existing companies do not need to change their current numeric CNPJ; the alphanumeric standard applies exclusively to new registrations.