Brazil postpones CNPJ registration deadline for autonomous workers and rural producers to 2027

The federal government issued Decree No. 13.075 on 21 July 2026, formally delaying the mandatory enrollment of autonomous workers, rural producers and other service providers in the National Register of Legal Entities (CNPJ) and the issuance of electronic fiscal documents required for the Contribuição sobre Bens e Serviços (CBS). The original July 2026 deadline is pushed to 1 January 2027, giving an additional six months for taxpayers, tax administrations and software developers to adapt.

During the transition period the existing identification mechanisms (CPF) remain valid until 31 December 2026. The government says the postponement will allow completion of a simplified, digital CNPJ registration system modeled on the current Micro‑Entrepreneur Individual (MEI) regime, with a sandbox testing environment, technical manuals and operational guidance. The new platform is slated for launch in November 2026. The broader schedule of Brazil’s tax reform, which replaces PIS, Cofins, ICMS and ISS with the CBS and the Imposto sobre Bens e Serviços (IBS), remains unchanged.

Officials highlighted that the delay is intended to reduce operational risks and give businesses time to update their accounting and ERP systems before the 2027 enforcement date.