CPF: Brazil's Individual Taxpayer Registry
A CPF is an individual's 11-digit tax ID in Brazil, issued by the Receita Federal. What it is, its structure, its status categories and who needs one.
A CPF (Cadastro de Pessoas Físicas) is an individual’s tax ID in Brazil — the personal counterpart to a company’s CNPJ. It is an 11-digit number issued by the Receita Federal that identifies a person in almost every formal act: opening a bank account, holding a job, buying property, filing income tax and being listed as a partner or administrator in a company’s contrato social, whose activities are in turn classified by a CNAE code. Every adult who transacts formally in Brazil needs a CPF, and a foreign national living abroad can request one too, at no cost, through a Brazilian consulate or embassy.
What a CPF is
The CPF is a database kept by the Receita Federal that stores an individual’s registration data, the same way the CNPJ does for a company. The two are not interchangeable: a person keeps their own CPF for life, and a company they own or manage receives a separate CNPJ once it is registered — a partner’s CPF has to exist before that registration can even be filed.
The structure of the number
A CPF is written as XXX.XXX.XXX-XX, eleven digits split into two parts:
| Part | Digits | Meaning |
|---|---|---|
| Base number | first 9 | Identifies the individual |
| Check digits | last 2 | Validate the number |
Unlike the CNPJ, the CPF has no branch structure — it identifies one person only, with no equivalent to a company’s head-office and branch numbering.
What a CPF is for
A CPF is required for most formal acts an individual takes in Brazil: filing income tax, opening a bank account, signing a lease, buying a vehicle or property, taking out a loan, and being named as a partner, administrator or shareholder in a company’s incorporation act. A company cannot register a partner or administrator who does not already have a valid CPF.
Registration status (situação cadastral)
Like the CNPJ, every CPF carries a status with the Receita Federal:
| Status | What it means |
|---|---|
| Regular | No pending issues |
| Pendente de regularização | A required income tax return (DIRPF) was not filed in at least one of the last five years |
| Suspensa | The registration data is incomplete or inconsistent |
| Cancelada | Cancelled for duplicate registration or by an administrative or judicial decision |
| Nula | Registration annulled after fraud is detected |
| Titular falecido | The person’s death has been confirmed |
A pending or suspended CPF can complicate signing a contrato social or opening a bank account, so checking the status before a formal filing avoids delays.
How a foreigner gets a CPF
A foreign national living in Brazil requests a CPF the same way a Brazilian citizen does. Someone living abroad requests it as a non-resident, free of charge, in person at a Brazilian consulate or embassy, with the request typically processed in about 10 business days — a step covered in more detail in the guide to company formation for digital nomads.
Frequently asked questions
What is a CPF? The Cadastro de Pessoas Físicas, an 11-digit tax ID issued by the Receita Federal that identifies an individual for tax filing, banking, contracts and being named as a company partner or administrator — the personal equivalent of a company’s CNPJ.
What is the difference between a CPF and a CNPJ? The CPF identifies an individual; the CNPJ identifies a company. A company’s partners each keep their own CPF, and the company itself receives a separate CNPJ once registered.
Do I need a CPF before opening a company in Brazil? Yes. Every partner and administrator needs a valid CPF before the incorporation act is filed, since the act records each one’s CPF.
Can a foreigner living abroad get a CPF? Yes, free of charge, in person at a Brazilian consulate or embassy, usually processed in about 10 business days.
What happens if my CPF is pending or suspended? It can block or delay formal acts such as signing a contrato social or opening a bank account, so it is worth checking the status with the Receita Federal before a filing.