The Brazilian Federal Revenue published the Normative Instruction (IN) n. 2.236/2024, which, among other rules, requires that foreigners living abroad and those aged sixteen or older must annually update the data of the Taxpayer ID (CPF) before the tax authorities.
The Brazilian tax authorities published on November 22nd, 2024 the Normative Instruction (IN) n. 2.236/2024, which changed some rules regarding the Taxpayer ID (CPF). According to this Normative, foreigners with an address abroad and aged sixteen or older must annually update their Brazilian Taxpayer ID registers, in the period from January 1st to December 31st for each calendar year.
The proceeding must be carried out through the official mobile app provided by the Brazilian IRS. Foreigners unable to update their data via the app may do so through a Brazilian diplomatic representation abroad. It is important to point out that for the year 2024, the referred update process is optional, but it will become mandatory starting in 2025.
The Vialto Partners Brazil team is ready to assist the foreign individuals with the required annual update of the Brazilian Taxpayer ID registers, as well as with any respective issue before the tax authorities.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Flavia Fernandes
Partner
Marisa Paleari
Partner
Reinaldo Medina
Director
Andre Sousa
Senior Manager
Further information on Vialto Partners can be found here: www.vialtopartners.com
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