The Federal Revenue Service and the Goods and Services Tax Management Committee (CGIBS) extended to January 1, 2027 the mandatory registration in the National Register of Legal Entities (CNPJ) for individuals who need to issue tax documents. The change is part of the process of implementing tax reform on consumption
According to the agency, the decision seeks to extend the adaptation period for taxpayers and allow the development of a new simplified registration model, inspired by the Individual Microentrepreneur (MEI) format.
The rule mainly affects individuals who carry out economic activity on a regular basis, such as self-employed people, service providers and rural producers with certain levels of revenue.
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In the case of rural producers, the requirement applies to those who exceed R$3.6 million annually, while self-employed people and service providers enter the new model according to the reform’s framework rules.
With the extension, the use of current tax identification mechanisms by individuals to issue tax documents remains valid until the beginning of 2027. The government also plans to open a testing environment (sandbox) and release technical manuals throughout 2026 to facilitate the transition.
The new CNPJ registration system should be made available in November 2026, before the obligation begins. The proposal is to reduce bureaucracy, digitize the process and integrate the issuance of invoices into tax reform systems.
The change occurs amid the regulation of Complementary Law No. 214/2025, which establishes the creation of new taxes on consumption, the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services), pillars of the tax reform being implemented in the country.
