Brazil delays individual CNPJ requirement to 2027 and rolls out alphanumeric CNPJ IDs

The Receita Federal and the Committee for the Management of the Goods and Services Tax (CGIBS) postponed the rule that obliges certain individuals to register in the National Register of Legal Entities (CNPJ) for issuing fiscal documents. The deadline has been moved to 1 January 2027, giving taxpayers more time to adapt to the consumption‑tax reform. The requirement will apply only to autonomous workers, service providers and rural producers whose annual revenue exceeds the thresholds set by the new IBS and CBS taxes; micro‑entrepreneurs (MEIs) and “nano‑entrepreneurs” remain exempt. A simplified, digital CNPJ enrollment system – modeled on the MEI platform – will be released in November 2026, with a sandbox for testing.

Separately, the Receita Federal will change the structure of the CNPJ itself. Starting in July 2026, all new registrations will receive an alphanumeric CNPJ, retaining the 14‑character format but allowing letters A‑Z (excluding I, O, Q, F) in the first 12 positions. Existing CNPJs remain unchanged. The reform aims to expand the pool of available identifiers as the number of businesses surpasses 60 million. Companies will need to update accounting, ERP, banking and e‑invoicing systems to accept the new format, although no additional fees are imposed.

Both measures are part of the broader tax reform that replaces four legacy taxes with the new Imposto sobre Bens e Serviços (IBS) and Contribuição sobre Bens e Serviços (CBS), seeking simplification, reduced bureaucracy and improved tax collection.