Tax Reform: Requirement for individuals to have a CNPJ extended to 2027

The measure provides additional time for the development of an appropriate system and for taxpayers to adapt

The deadline for individuals to begin mandatorily using their CNPJ (National Register of Corporate Taxpayers) when issuing tax documents has been extended. The Federal Revenue Service and the Goods and Services Tax Management Committee (CGIBS) have postponed the requirement until January 1, 2027.

The rule, which is part of the changes outlined in the Tax Reform on consumption, was initially scheduled to take effect in July 2026.

The government is developing a registration platform modeled after the simplified system used for Individual Microentrepreneurs (MEI). The goal is to ensure data standardization and simplify operational procedures, integrating taxpayers more efficiently into the tax enforcement and collection systems.

Key Points

The Federal Revenue Service and CGIBS have decided that, until January 1, 2027:

• 
  the current tax identification mechanisms applicable to individuals will remain in place;
• new systems and guidelines will be made available gradually;
• communication and training initiatives for taxpayers will be conducted;
• supplementary regulatory acts will be published;
• a simplified CNPJ registration system will be made available (scheduled for November 2026);
• a testing environment will be provided to help issuers of tax documents adapt;
• technical manuals and guidance for taxpayers will be released.

Specialized Support

With offices in Rio de Janeiro and São Paulo, Domingues e Pinho Contadores serves individuals and businesses by providing support with tax matters and business compliance procedures. Contact our team: dpc@dpc.com.br.