Compliance Alert - Brazilian Federal Revenue Service modernizes National Register of Legal Entities with alphanumeric format from 2026

Update: Compliance Alert - Brazilian Federal Revenue Service modernizes National Register of Legal Entities with alphanumeric format from 2026
Date: 2024-06-24

The Brazilian Federal Revenue Service has announced a significant change to the National Register of Legal Entities (CNPJ), introducing a new alphanumeric identification format. This update is detailed in the Technical Note COCAD/SUARA/RFB nº 49/2024 and aims to expand registration capacity, preventing the exhaustion of currently available numerical combinations.

The CNPJ serves as the primary identifier for businesses and other legal entities in Brazil, utilized across almost all public and private systems. The current CNPJ structure is purely numerical, following the format 99.999.999/9999-99 with check digits for validation. The shift to an alphanumeric format will maintain the original structure while preparing for future growth and innovation.

The key points of this update include:

  • Alphanumeric CNPJ: The new format transforms the CNPJ into an alphanumeric code, preserving its original structure.
  • Current Structure

            - Root number: The initial 8 positions represent the legal entity.

            - Establishment number: The 4 positions after the slash identify branches or headquarters.

            - Check digits (DV): The final 2 digits are for validation.

  • Motivation: To expand registration capacity and avoid the depletion of numerical combinations.
  • Tax Reform: With the approval of Constitutional Amendment nº 132, establishing the Goods and Services Tax (IBS) and the Contribution on Goods and Services (CBS), the integration of federal, state, district, and municipal tax registers requires more CNPJ numbers.

Technical Note COCAD/SUARA/RFB nº 49/2024 can be accessed via this link, utilizing the code “AP16.0524.06247.2039”.

The new alphanumeric CNPJ will be fully implemented by January 2026.

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