Decree No. 13,075/2026 Postpones Mandatory CNPJ Registration for Individuals

Decree No. 13,075/2026 has postponed until January 1, 2027, the mandatory registration with the National Register of Legal Entities (CNPJ) and the obligation to issue tax documents for individuals who are taxpayers of the Contribution on Goods and Services (CBS).

This measure particularly affects individual rural producers, self-employed professionals, and individuals who earned more than BRL 240,000 in the previous year from leasing more than three properties, or whose revenue exceeded the adjusted threshold (approximately BRL 288,000), regardless of the number of properties leased, as well as individuals who regularly engage in the sale of developed or subdivided real estate.

These taxpayers will have additional time to adapt to the new obligations arising from the Tax Reform, without affecting the implementation schedule of the remaining CBS rules.