CPF

For Brazilian citizens, please check CPF.

INDIVIDUAL TAXPAYER REGISTRATION NUMBER (FOR NON-BRAZILIAN CITIZENS)

A) General information

Foreigners may apply for an Individual Taxpayer Registration number or “CPF” (“Cadastro de Pessoas Físicas”– CPF).

The Ministry of Foreign Affairs (“Ministério das Relações Exteriores” – MRE), in partnership with the Brazilian Revenue Office (“Receita Federal do Brasil” – RFB), has implemented a new system for Brazilians and foreign citizens residing abroad to apply for CPF. Thus, applications may be lodged directly at a Brazilian Embassy or Consulate.

Applications for Individual Taxpayer Registry or “CPF” can be made at the Embassy of Brazil in Manila for those residing in the Philippines, Marshall Islands, Micronesia, Palau, Guam (USA) and the Northern Mariana Islands (USA).

A CPF is a unique number and will be issued only once. It is not possible for the same person to have 2 CPF numbers. If you forgot your CPF number, you must contact the Brazilian Revenue Office at cpf.residente.exterior@rfb.gov.br

For more information, the applicant may consult the official website of the Brazilian Revenue Office (Receita Federal do Brasil).

B) Required documents

a) Duly filled and printed form: The form is available on RFB’s website, choose the country of residence, check on “inscrição”, fill out the online form, submit and print it out. If you cannot print it out, please write down the protocol number generated by the site;

The fields "voter" and "date of exit" should be left blank by foreigners. Utilize the Brazilian date format (DD/MM/YYYY)

b) Proof of residence/address;

c) Official government ID

d) Original birth certificate

For applicants under 16 years old, tutored, under guardianship or subject to legal custody:

e) Identification of a parent, guardian, trustee or guardian for custody under a court order;

f) Document showing guardianship, custody or responsibility for the guardianship of legally incapacitated persons;

C) Application and Processing Time

This service does not require an appointment; however, we do not guarantee immediate service. If you wish to schedule in advance, please email to consular.manila@itamaraty.gov.br. Whenever scheduled, service will be processed on the same day. To schedule, please e-mail the form and a copy of the passport and birth certificate. 

Applications can be lodged in person.

The applicant may request a free of charge correction in the Brazilian Consular Office, within 90 days, in case a mistake is detected in the application. After 90 days, the request will no longer be considered a correction and can only be processed by the Receita Federal in Brazil. The processing time may take up to 90 days.

D) Consular Fee

This service is free of charge.

CANCELATION, REGULARIZATION AND CHANGES OF CPF REGISTRATION DATA

Cancellation, regularization and changes of CPF registration data (except correction to be made within 90 days after registration) or requests that are deemed inconclusive by RFB system cannot be made directly to a Brazilian Consular Office.

Thus, Brazilians or foreign citizens residing abroad must request for cancellation, regularization or change of CPF data directly with RFB at cpf.residente.exterior@rfb.gov.br