CPF - Individual Taxpayer Registration Number
I. Who is required to register a Individual Taxpayer Registry (CPF)
III. Request CPF for Brazilian citizen
IV. Request CPF for non-Brazilian citizen
I. Who is required to register a Individual Taxpayer Registry (CPF)
Registering for the Individual Taxpayer Registry (CPF) is mandatory for Brazilian or foreign nationals of any age who own or would like to own assets and rights in Brazil which are subject to public registration, including real estate, vehicles, vessels, aircrafts, equity interests / stock shares, bank accounts or financial market investments.
The CPF number is issued only once (unique and definitive), and it is not possible to register twice. The CPF number will be generated upon registration and recorded on the receipt provided to the applicant. The number must be kept in a safe place or memorized.
Those who forgot their CPF number should request it in Brazil, with the Federal Revenue Service (Receita Federal), because, due to tax secrecy, this issue cannot be addressed by the Consulate. If necessary, the request may be made by a representative of the interested party in Brazil, by proxy. Further clarifications can be obtained by e-mail: cpf.residente.exterior@rfb.gov.br
It's possible to check your CPF status. There are three registration situations in which the CPF registration is irregular:
"Pending Regularization", when the individual fails to deliver the declaration to which he is obliged in the last financial year;
"Suspended" when there is an omission in the delivery of the declaration in the last two years;
"Cancelled" in the event of the death of the registered individual and when the multiplicity of registrations for the same individual is verified.
Applications for registration, registration change or CPF regularization must be done in person, via appointment.
Attention: before requesting the regularization of your CPF, check if you have failed to deliver any Income Tax Return that you were required to do. If this is your case, the regularization will take place when you provide the appropriate declaration(s). Further information can be obtained on the Federal Revenue website.
III. Request CPF for Brazilian citizen
If you are Brazilian, there are two methods to request your CPF:
1. If you choose to request your CPF in person at the Consular Section,
AT HOME:
1.1. Fill out the electronic form available on the Federal Revenue website. Please note that you must allow pop-up windows in your internet browser in order to submit the form). Once you finish completing the form and click on "submit", a protocol number is displayed on a document (FCPF).
ATTENTION: This step of providing documents cannot be longer than 15 days from the date of filling out the electronic form. Therefore, if your appointment is for a period later than 15 days from filling, it will be necessary to redo the process before going to the consular sector.
- CPF online form receipt (FCPF) printed and signed;
- Valid passport or Brazilian ID (Carteira de Identidade ou Registro Geral - RG);
- Voter registration card (Título de Eleitor), if you are older than 18, nut not older than 70;
- Applicants under 16: valid passport and "selfie" of father or mother holding his/her valid passport.
AT THE CONSULAR SECTION:
1.2.3. Attend appointment at the scheduled hour;
1.2.4. Present original documents.
2. If you choose to request your CPF online.
2.1. Fill out the electronic form available on the Federal Revenue website. Please note that you must allow pop-up windows in your internet browser in order to submit the form). Once you finish completing the form and click on "submit", a protocol number is displayed on a document (FCPF).
ATTENTION: This step of providing documents cannot be longer than 15 days from the date of filling out the electronic form. Therefore, if your appointment is for a period later than 15 days from filling, it will be necessary to redo the process before going to the consular sector.
2.2. Send the CPF request by e-mail to cpf.residente.exterior@rfb.gov.br, including the following documents as attachments, as PDF or JPEG files:
ATTENTION: Other file formats or cloud links are not supported.
- Valid passport or Brazilian ID (Carteira de Identidade ou Registro Geral - RG);
- Voter registration card (Título de Eleitor), if you are older than 18, nut not older than 70;
IV. Request CPF for non-Brazilian citizen
If you are not Brazilian, follow these steps:
Fill out the electronic form available on the Federal Revenue website. Please note that you must allow pop-up windows in your internet browser in order to submit the form). Once you finish completing the form and click on "submit", a protocol number is displayed on a document (FCPF).
ATTENTION: This step of providing documents cannot be longer than 15 days from the date of filling out the electronic form. Therefore, if your appointment is for a period later than 15 days from filling, it will be necessary to redo the process before going to the consular sector.
- CPF online form receipt (FCPF) printed and signed;
- Valid passport;
- Full birth certificate containing both parents’ names;
- Applicants under 16: valid passport and "selfie" of father or mother holding his/her valid passport.
Registration for the CPF is a free service.