The CPF Number (Cadastro de Pessoa Física) in Brazil
Understand how to register for the compulsory CPF tax number...
The Cadastro de Pessoa Física - CPF is the Individual Taxpayer's Number and is required for many everyday transactions in Brazil, including opening a bank account, applying for a job, subscribing to a mobile phone company and when buying a car or property.
Who Must Apply For a CPF Number?
Any individual, regardless of their place of residence, who has a bank account, owns a vehicle, real estate, goods, or financial or capital investments in Brazil must apply for registration in the Cadastro de Pessoa Física. Once registration is complete, a CPF number will be issued.
Registration for Foreigners Resident in Brazil
To register for a CPF in Brazil, an individual will need to provide the following documents:
- Proof of address (utilities bill)
In São Paulo, registration is possible at a Post Office, branch of Banco do Brasil, branch of the Caixa Econômica Federal or at a Poupatempo office (citizen service centre).
- To find a local Poupatempo office in São Paulo: Click here and select the appropriate area under Postos de Atendimento Fixos
In other states of Brazil, registration can be done at a number of locations.
- To find a local address for registration: Click here
Registration for Individuals Living Outside of Brazil
Individuals who are not resident in Brazil may begin the application process at the Brazilian Consulate of their place of residence.
Applicants will need to fill out an application form and take this along, with proof of identity (the original and a photocopy) that includes the names of the applicant's parents, to the Brazilian Consulate that has jurisdiction in their place of residence. The individual may also apply for the issuance of a CPF number through a lawyer in Brazil.
- The application form can be downloaded from the Federal Revenue (Receita Federal) website: Click here
The Consulate General will send the application form (with a certified photocopy of the passport) to the Brazilian Federal Revenue Office in Brazil, which is responsible for issuing this number. The applicant can check the status of their request at any time on the Federal Revenue website.
- To check the status: Click here select Exterior, and then enter the receipt code number in the Código de Atendimento field and the date on the consular receipt in the Data de Atendimento field.
Once the CPF number is issued (usually within two months), the foreigner must file an annual income tax statement with the Federal Revenue Service or a tax exemption statement (Declaração de Ajuste Anual do Imposto de Renda e Declaração Anual de Isento).
Note: failure to do so will lead to the cancellation of the CPF number.
Any change of name, address or cancellation of the CPF number can be done at the Brazilian Consulate of the person's place of residence.
- For comprehensive information from the Federal Revenue office: Click here (in Portuguese)