I am a non-Brazilian citizen, why would I need a CPF?

The Brazilian Individual Taxpayer Registry (CPF) is mandatory for individuals residing abroad who own property or other assets in Brazil subject to public registration, including:

• Real estate property
• Vehicles
• Vessels
• Aircrafts
• Shares of stock
• Bank accounts
• Financial market investments
• Capital market investments

The registration can be done through our website. Fill out the Non-Resident Individual Form (Formulário para Pessoas Físicas Residentes no Exterior). Take it to the nearest Brazilian Consular Service, along with the necessary documents. Please check the website of the consulate with jurisdiction over your area for information on the documents required.

How can a non-resident update his/her individual tax registry (CPF)?

A non-resident individual can update his/her taxpayer registry by using one of the three following options:

• Send to the Federal Revenue Secretariat (SRF) offices the Annual Tax Exemption Form (Declaração Anual de Isento), between August 1 and November 30; simply complete the form that is available on our website and send it via internet (form in Portuguese); or

• Call the Receitafone customer service line at 55-783-007-8300 (service in Portuguese only); or

• Complete the Non-Resident Individual Form (Formulário para Pessoas Físicas Residentes no Exterior). Take it, along with the necessary documents, to the nearest Brazilian Consular Service. Please check the website of the consulate with jurisdiction over your area for information on the documents required.

I have a CPF number but I never received a CPF card in the mail. How can I obtain my CPF card?

The Brazilian Federal Revenue Secretariat (Secretaria da Receita Federal -SRF) does not mail CPF cards outside of Brazil. The CPF cards can only be obtained at Brazilian post office branches (agências dos Correios), or at branches of the Caixa Econômica Federal (CEF) or the Banco do Brasil.

Therefore, the applicant who resides outside of Brazil can apply for a CPF number at the nearest Brazilian Consulate, but can only obtain the physical card in person at a branch of one of the distributing agencies in Brazil, or through the use of a power of attorney, allowing someone else to pick up the document on their behalf.

The Brazilian Federal Revenue Secretariat (SRF) also has available on this website a form that can be used as proof of your application and registry for a CPF card. Please visit the “Issuance of Individual Taxpayer Registry (CPF) form for nonresidents” item in our website for further information, or contact the appropriate Brazilian consulate with jurisdiction over your area.