In Brazil, every business activity needs to comply with certain legal obligations. In this context, the CNPJ Card It is a document by which the government identifies whether or not a company is operating within the rules established by the tax authorities.
For those opening a business or formalizing a business, it is essential to understand the role that the CNPJ has in the process. In this guide, we separate the main aspects on the topic – what the CNPJ is for, who can obtain, how to provide its issuance, what are the consequences in cases of irregularity, and other important information for the correct operation of the company. Keep reading and learn more.
What is the CNPJ card?
The CNPJ (Acronym for National Card of Legal Entities) is a document that acts as the tax identity of a company.
Compared to the universe of the legal entity, its function is the same as the CPF (individual registration), as it serves to identify taxpayers with the IRS- In this case, the companies.
This document is mandatory for all companies, whatever the size or legal nature of the business. ,, and other business formats must have a CNPJ card, which, in turn, is a code made up of 14 digits.
What is the CNPJ for?
The CNPJ card information of all companies registered in Brazil is in the IRS database. Thus, the government can identify who is paying taxes, who has tax debts, who are responsible for the companies and other important points to ensure that all business activities work according to the law.
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From the perspective of the business, the CNPJ is necessary for the company to prove its existence and regularity. This is necessary in situations such as contract negotiations and signatures, access to federal government services, among others.
The document also serves to facilitate accounting, as it contains the CNAE (National Classification of Economic Activities) code. One of the functions of this Code is to identify the tax regime of the company and which taxes it needs to pay.
Examples:
In everyday life, companies need the CNPJ card for situations such as:
- Invoice issuance;
- Credit request;
- negotiations with suppliers;
- Participation in public bids;
- hiring employees under CLT regime;
- send and consult the declaration of
CNPJ Card Information
The first information you will see on the CNPJ card is the 14 -digit code, the company’s opening date, business name and fantasy name, if the company has one. This data is on the top of the document.
Below are the CNAE code of the main and secondary activities (if any), the legal nature, full address, state where it was opened, current registration situation and clarifications about it (if necessary).
This is the current CNPJ card model:
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Who can open a CNPJ?
In principle, anyone over 18 (or emancipated) and has civil capacity is able to open a CNPJ.
For those who work alone, formalizing the activity in the legal entity can bring several advantages. Among them is the reduction of the tax burden (especially in Simples Nacional) and access to special and cheaper credit lines, as well as the greater credibility a CNPJ gives to the business.
But before opening a CNPJ, it is necessary to check the peculiarities of each activity, especially when it comes to regulated professions, such as doctors, lawyers, engineers, among others. If the professional has advice that represents him, he must opt for the individual company (IS), because the MEI format is not allowed in this situation.
State and municipal civil servants may also have restrictions to open a CNPJ, depending on the rules of each sphere.
How to consult and issue the CNPJ card?
No, you can consult a CNPJ simply and quickly.
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In the rectangle, type the CNPJ and mark the captcha that appears on the right. The next screen will show the CNPJ card and the company’s current situation with the tax authorities.
You have the option to print the document or save it in PDF format.
CNPJ Card and MEI Registration (CCMEI): What’s the difference?
Many people confuse the CNPJ and the registration of the MEI (CCMEI), but they are different.
The CCMEI (Certificate of the condition of individual microentrepreneur) is the document that proves the opening of the MEI and its registration in the CNPJ and the Commercial Board of its state. In practice, CCMEI acts as a social contract, as it brings data from the company’s holder, the invested capital and other business identification information.
That is, in addition to the CNPJ card, MEI also has a specific registration document for its category, which is CCMEI.
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What does Irregularity mean in the CNPJ?
When the card shows the status of irregular CNPJ, it means that the company has some pending with the federal, state or municipal government. Depending on the severity and time of the pending, suspension may occur or even the CNPJ.
Some of the most common reasons for irregularities in the CNPJ are:
- Open tax debts;
- Lack of delivery of any statement, such as IRPJ, National Simple (PGDAS-D), presumed profit (DCTF), or any other mandatory;
- inactivity for a long time;
- Company closing without the CNPJ downtown;
- Inconsistencies and/or outdated registration data (new address was not informed, incorrect CNAE, among others).
The CNPJ irregularity may result in fines, impediment to issue invoices, credit denied in banks and several other inconvenience to the company. Therefore, it is essential that the company complies with all the rules established by the public power regarding its activity.
What are the possible registration situations for the CNPJ?
In the CNPJ Card “Registration Situation” field, you can find one of the following options for the company’s registration situation:
- Active: It means that the business is working regularly, and that there are no pending issues with the tax authorities.
- Baixada: In this case, the CNPJ was low, that is, it ceased to exist.
- Suspended: Due to some pending, CNPJ suspension was determined until regularization occurs.
- Inapt: This situation occurs when the company fails to present accounting information or mandatory documents for two consecutive years.
- Nula: Nula: This situation shows that there has been some irregularity in the CNPJ since its opening and, therefore, it became void.
