Issuance of CPF & CNPJ for Foreigners: Complete Guide for Residents, Non-Residents & with Attorney in Brazil

With the globalization of legal and economic relations, the Individual Taxpayer Registry (CPF) has become an essential document for foreigners who wish to operate or invest in Brazil.

Whether to open bank accounts, acquire real estate, integrate companies, sign contracts or access public and private services, the CPF is indispensable, even for those who do not live in the country.

The Federal Revenue of Brazil provides different procedures for registration in the CPF, according to the foreigner’s situation. Below, we explain the step-by-step for each scenario, based on the official guidelines of the Federal Revenue Service and the Gov.br portal.

Foreigners Residing in Brazil

Foreigners with temporary or permanent residence in Brazil need to obtain the CPF to carry out everyday activities, such as opening accounts, enrolling in educational institutions, renting real estate and much more.

Step by step:

1. Filling out the Online Form

The form is available at the access link:

https://servicos.receita.fazenda.gov.br/Servicos/cpf/CpfEstrangeiro/fcpf.asp

Fill out the application form with the applicant’s complete details.

2. Required Documentation

• • Valid passport;
  • National Registry of Foreigners (RNE) or National Migration Registration Card (CRNM), if applicable;
  • For children under 16 years of age, documents from the legal guardian are also required.

3. Face-to-face service

Go to a unit of the Federal Revenue Service or an entity associated with:

1. • The protocol generated at the end of filling out the form;
   • Original documents required.

Non-Resident Foreigners in Brazil

Even without residence in Brazil, foreigners need the CPF to acquire assets, participate in Brazilian business companies, open bank accounts or make investments.

Step by step:

1. Filling out the Form

Access the same link above and fill out the Individual Registration Form (FCPF).

2. Appointment at the Consulate

Schedule an appointment at the Brazilian embassy or consulate responsible for your jurisdiction abroad, through the system:

https://econsular.itamaraty.gov.br/

3. Required Documentation

• • FCPF completed and signed;
  • Valid passport.

4. Consulate Service

Take the original documents on the scheduled date. After checking, the CPF will be issued.

5. Cost and Delivery

The service is free. The CPF number will be provided electronically, without issuing a physical card.

Non-Resident Foreigners with Attorney in Brazil

Foreigners who do not reside in Brazil can request the CPF through an attorney legally constituted in the country, either in person or by email, according to the rules of the Federal Revenue Service.

Step by step:

1. Filling out the Online Form

Access: https://servicos.receita.fazenda.gov.br/Servicos/cpf/CpfEstrangeiro/fcpf.asp

Fill out and save the Registration Form (FCPF).

2. Required Documents (to be presented by the attorney):

1. • FCPF signed by the interested party;
   • Copy of the foreigner’s passport;
   • Power of attorney notarized.

Both of the above documents must be:

• • • Apostilled (according to the procedure of the Hague Convention) or consularized;
    • Translated by a sworn translator in Brazil;
    • RG or CNH of the attorney and his CPF.

3. Method of Delivery of Documents

The attorney may:

1. • Attend in person at a Federal Revenue Service unit, or
   • Send the documents by email to the IRS.

The CPF request can be sent to one of the email addresses below, depending on the state in which the attorney is:

atendimentorfb.01@rfb.gov.br – 1st Fiscal Region (DF, GO, MT, MS and TO)

atendimentorfb.02@rfb.gov.br – 2nd Fiscal Region (AC, AM, AP, PA, RO and RR)

atendimentorfb.03@rfb.gov.br – 3rd Fiscal Region (CE, MA and PI)

atendimentorfb.04@rfb.gov.br – 4th Fiscal Region (AL, PB, PE and RN)

atendimentorfb.05@rfb.gov.br – 5th Fiscal Region (BA and SE)

atendimentorfb.06@rfb.gov.br – 6th Fiscal Region (MG)

atendimentorfb.07@rfb.gov.br – 7th Fiscal Region (ES and RJ)

atendimentorfb.08@rfb.gov.br – 8th Fiscal Region (SP)

atendimentorfb.09@rfb.gov.br – 9th Fiscal Region (PR and SC)

atendimentorfb.10@rfb.gov.br – 10th Fiscal Region (RS)

4. Receipt of the CPF

After the conference, the CPF number will be sent by email to the attorney.

Notes:

• The service is free;
• The electronic CPF is fully valid throughout the national territory;

 The issuance of CPF for foreigners is an indispensable procedure to ensure legal certainty and access to civil and economic activities in Brazil. Whether for those who live in the country or work remotely from abroad, there are practical and formally regulated alternatives to make registration viable.

CNPJ for Foreign Companies: Steps, Documentation and Legal Requirements

Obtaining a National Registry of Legal Entities (CNPJ) by foreign companies that wish to operate in Brazil involves a series of specific steps and requirements. Below, we detail the process, including the obligations with the Federal Revenue Service and the Central Bank of Brazil.

1. Definition of the Legal Structure in Brazil

Before starting the process of obtaining the CNPJ, the foreign company must define its way of operating in Brazil, which can be:

• Branch: Extension of the foreign parent company in Brazil, without its own legal personality.
• Representation: An office intended to promote the interests of the foreign company, without carrying out commercial activities.
• Partnership with Foreign Partner: Incorporation of a new Brazilian company with equity interest in the foreign company.

The choice of structure will directly impact the legal procedures and tax obligations of the company in the country.

2. Appointment of Legal Representative

The foreign company must appoint a legal representative residing in Brazil, who will be responsible for representing it before the Brazilian authorities and answering for its legal and tax obligations.

 3. Registration at the Registry of Deeds and Documents

To establish a legal presence in Brazil, the foreign legal entity must register its articles of incorporation in the Notary of Deeds and Documents. The required documents include:

• Instrument of incorporation of the foreign company (articles of association or bylaws), duly apostilled in accordance with the Hague Convention and translated by a sworn translator.
• Power of attorney appointing legal representative in Brazil, with powers to receive summons and represent her before public agencies.
• Identification documents of the legal representative.

This registration is essential for the legalization of the company in the national territory.

4. Registration with the Central Bank of Brazil (when applicable)

In certain situations, it is necessary to carry out a prior registration with the Central Bank of Brazil (Bacen) through the Foreign Capital Information Provision System – Declaratory Non-Resident Registration (SCE-CDNR). This registration is mandatory for:

• Foreign companies that intend to make direct investments in Brazilian companies.
• Entities that will carry out specific financial operations, such as leasing, chartering of vessels, equipment rental, among others.
• Foreign financial institutions that will carry out foreign exchange operations in Brazil.

After registering with the SCE-CDNR, Bacen forwards the information to the Federal Revenue Service for the issuance of the CNPJ.

5. CNPJ request with the Federal Revenue Service

 With the registration and, if necessary, the registration with the Central Bank completed, the foreign company must apply for registration with the CNPJ by filling out the Basic Entry Document (DBE) and the Legal Entity Registration Form (FCPJ). The process can be carried out:

• Online, through the Redesim Portal: https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/cadastros/cnpj
• In person, at a Federal Revenue unit or affiliated entity.

The required documents include:

• DBE and FCPJ completed.
• Copy of the registered articles of incorporation.
• Identification documents of the legal representative.
• Proof of address of the company in Brazil.

After analyzing and approving the documents, the Federal Revenue Service will issue the company’s CNPJ number.

Concluding Remarks:

• It is essential that all foreign documents are apostilled in accordance with the Hague Convention and translated by a sworn translator in Brazil.
• The appointment of a legal representative residing in Brazil is mandatory for the representation of the company before the Brazilian authorities.
• The process of obtaining the CNPJ may vary depending on the legal structure chosen and the economic activity of the company.

For more information and specific guidance, it is recommended to consult RFB Normative Instruction No. 2,119/2022 and the SCE-CDNR Manual of the Central Bank of Brazil.

TM Associados remains available to assist national and international clients in conducting these procedures, ensuring agility and compliance with Brazilian standards.

Authors:

Carolina Cotrin de Oliveira

Leonardo Theon de Moraes