Participating in a Brazilian company, acquiring real estate, investing in the capital market, or simply acting as an administrator of a company: any of these situations requires the foreigner to have an active CPF number (Brazilian Individual Taxpayer’s Register enrollment). This is not a recent requirement. This requirement has existed for decades and stems from the logic of the Brazilian tax registry itself, which conditions practically every relevant legal or economic act upon prior identification of the individual before the Federal Revenue Service.
What changed, starting at the end of 2023, was the way to obtain this CPF, when the foreigner is not physically in Brazil. And this change, although simple in theory, has generated significant operational issues for companies with partners or directors domiciled abroad.
Who is required to enroll with the Individual Taxpayer’s Register?
Foreign individuals who own assets in the country subject to public registration — such as real estate, vehicles, vessels, aircraft, or corporate holdings – are required to enroll. The same applies to those who maintain bank current accounts and investments in the financial or capital markets.
This, therefore, includes foreigners who become partners in a Brazilian company, those who acquire real estate in the country, and those who intend to invest in the Brazilian stock exchange (B3). In all these cases, the CPF is not optional: it is a prerequisite for any registration with government agencies, financial institutions, and public registries.
In-person enrollment via consulate or embassy.
Until mid-2023, there was more flexibility in the channels available for foreigners abroad to enroll with the CPF. The COCAD/COGEA Joint Decree No. 53, of September 28, 2023 has significantly changed the situation: foreigners residing abroad became required to submit their CPF application in person at Brazilian consular offices abroad, by scheduling an appointment through the e-Consular system.
The practical impact is significant because, depending on the foreigner’s country of residence, consular appointments can take weeks or months, representing a real obstacle for corporate transactions with a defined deadline.
The alternative route that continues to operate
Despite the consular rule established by Ordinance No. 53/2023, there is an alternative that the Federal Revenue Service maintains operational and that has been widely used: the enrollment by a legally appointed representative in Brazil.
In this modality, the foreigner grants a power of attorney to a representative domiciled in Brazil, with a notarized signature, accompanied by the grantor’s identification documents. The attorney forwards the request to the Federal Revenue Service, and the CPF is issued in a significantly shorter timeframe, generally around three business days after document review.
It is worth noting that the power of attorney for obtaining a CPF is a distinct instrument from the power of attorney required for the representation of a foreign administrator before the courts and administrative bodies, the latter being regulated by Article 13 of DREI/ME Normative Instruction No. 112/2022. Both can, however, be structured in a coordinated manner.
Tax obligations: the CPF does not automatically create a tax residence.
A common question among foreigners who obtain a CPF in Brazil is whether this fact creates an obligation to file an income tax return. The answer, as a rule, is negative. The obligation to file the Annual Income Tax Return (DIRPF) is restricted to taxpayers resident in Brazil. A foreigner who obtains a CPF solely to facilitate asset or corporate transactions, without residing in the country, does not meet this condition and, therefore, is not required to file an annual tax return.
Documentation that usually stalls the process in practice
Enrollment with the CPF by proxy seems simple, but it involves steps that, when poorly handled, can lead to rejection or delays. The power of attorney must have a notarized signature, contain specific powers for the act, and be accompanied by the grantor’s identification documents, which must be apostilled and come with a sworn translation. Incomplete apostilling, overly generic power of attorney, or documents that do not meet the standards accepted by the receiving unit are frequent causes of denial.
Furthermore, the email addresses used by the Internal Revenue Service for submissions vary depending on the state where the attorney-in-law is domiciled, which requires attention during the preliminary screening of documents.
Legal existence in Brazil without physical presence
The CPF is the instrument that allows a foreigner to formally exist within the Brazilian legal system, regardless of whether or not they are physically present in the country. Partner, administrator, property owner, or investor: in any of these roles, the lack of a CPF creates an identification vacuum that blocks registrations, prevents enrollment, and compromises transactions.
PLBrasil Paralegal provides comprehensive support for the CPF enrollment process for non-resident foreigners, including drafting the power of attorney, providing document guidance, and monitoring the application with the Federal Revenue Service, focusing on reducing processing time and avoiding rework due to formal inconsistencies.
