The Federal Revenue Service and the CGIBS (Goods and Services Tax Management Committee) announced the extension of the deadline for individuals to register with the CNPJ (National Register of Legal Entities) for the purpose of issuing tax documents.
Previously scheduled to occur earlier within the Tax Reform schedule, the obligation will now come into force on January 1, 2027.
The measure seeks to offer additional breathing space for taxpayers to adapt to the new consumption taxation rules, with the beginning of the CBS (Contribution on Goods and Services) validity.
According to the IRS, the postponement is also strategic to finalize the development of a new simplified registration system, inspired by the MEI (Individual Microentrepreneur) model.
Simplification and Modernization
The central objective of this change, according to the IRS, is to modernize .
According to official sources, the CNPJ requirement seeks to promote registration standardization, operational simplification and full integration with electronic systems.
The new system under development promises to be agile and digital, with a fully automated, less bureaucratic and integrated registration process.
Transition Schedule
Until the new deadline ends, individual taxpayers can continue using the current tax identification mechanisms.
The IRS has established a timeline to ensure the transition is smooth.
- November 2026: Simplified CNPJ registration system becomes available.
- Testing Environment: Opening a sandbox so that tax document issuers can test their tools.
- Training: Carrying out communication actions and publishing technical manuals and guidelines for taxpayers.
