Brazil has postponed the mandatory CNPJ registration and CBS tax document issuance requirements for individuals until 1 January 2027, giving taxpayers, tax authorities and system developers additional time to prepare for the new obligations under the country's Consumption Tax Reform.
Brazil’s tax authority, the Federal Revenue Service (RFB) announced, on 22 July 2026, the publication of Decree No. 13,075, of 21 July 2026, formalising the change in the implementation schedule for registration and documentary obligations applicable to individuals under the Contribution on Goods and Services (CBS).
The Decree amended provisions of Decree No. 12,955, of 29 April 2026, which regulates the CBS.
With the change, mandatory registration in the National Registry of Legal Entities (CNPJ) and mandatory issuance of tax documents under the CBS regulations will only take effect from 1 January 2027, for:
- the individual acting as a taxpayer or tax-responsible party; and
- the individual rural producer referred to in article 239 of the CBS regulations.
The change gives taxpayers, tax authorities, and system developers more time to adapt to the new requirements arising from the Consumption Tax Reform.
The Federal Revenue Service and the IBS Management Committee have confirmed that the existing tax identification mechanisms for individuals covered by the CBS regulations will remain valid until 31 December 2026, in line with the joint statement issued in June 2026.
The extension also gives the government more time to finish a simplified CNPJ registration process for individuals, modelled on the one already used for the Individual Microentrepreneur (MEI). It also allows for the gradual rollout of operational guidelines, testing environments, and technical manuals to help taxpayers and document issuers adapt.
Decree No. 13,075 entered into force on the date of its publication, 21 July 2026.
