Federal Revenue rules the Individual’s Registry of Economic Activity (CAEPF)

Through the publication of RFB Normative Instruction 1828, on Sep-11-2018, the Federal Revenue (RFB) disciplined the rules related to the Individual’s Registry of Economic Activity (Cadastro de Atividade Econômica da Pessoa Física - “CAEPF”).

Compulsory requirement

Individuals practicing the following economic activity will be required to enroll in CAEPF are those who:

a) has a services provider insured person, the rural producer whose activity is a taxable event, the notary public, rural non-producer who acquires production for retail sale to a individual consumer;

b) is special insured;

c) is equal to the company exempt from registration with the CNPJ and is not f

ramed in above items "a" and "b".

Registration procedure

The individual will register through the Virtual Call Center (Centro Virtual de Atendimento - “e-CAC”), by accessing through the eSocial portal, or at the RFB service units, regardless the jurisdiction.

The enrollment to CAEPF must be within 30 days from the beginning of the individual’s economic activity.

Number of subscriptions

It will be possible for the individual to have more than one enrollment in CAEPF, as follows:

a) In rural activities, the individual must generate a subscription for each rural property in which he or she performs economic activity.

b) In urban activities, the individual must generate a subscription for each establishment in which he or she performs economic activity, as long as maintaining employee related to each one of them.

c) The individual, as a special insured, may make enroll more than one subscription in CAEPF, if the registered rural properties total area does not exceed four (4) tax modules.

Note:

Transition

The Normative Instruction will take effect as of Oct-1-2018, when CAEPF will replace the current INSS Specific Registry (CEI). However, from Oct-1-2018 until Oct-14-2018, the registration in CAEPF will be optional, which means that both CAEPF and CEI will be accepted.

Find here the Normative Instruction RFB 1828/2018.