Tax reform: CNA advises producers on the new deadline for CNPJ registration.

The Brazilian Confederation of Agriculture and Livestock (CNA) is alerting rural producers about the extension, until January 2027, of the deadline for mandatory registration in the National Registry of Legal Entities (CNPJ). Despite being a CNPJ, producers classified as "natural persons" will be automatically registered in the registry to issue tax documents. The requirement, which was previously scheduled to take effect in July 2026, was postponed by the Federal Revenue Service and the Management Committee of the Tax on Goods and Services (CGIBS). The measure, provided for in Complementary Law No. 214/2025, extends the adaptation period for taxpayers and will allow the Federal Revenue Service to complete the development of a simplified CNPJ registration system. According to the coordinator of the CNA's Economic Nucleus, Renato Conchon, until the new requirement comes into force, rural producers who are natural persons may continue to use the current tax identification mechanisms for issuing tax documents. “The mandatory registration with the CNPJ (Brazilian National Registry of Legal Entities) aims to standardize registrations, simplify procedures, and integrate information into the electronic systems for collection and inspection of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS),” he explained. According to the Federal Revenue Service, the new registration system should offer a fully digital, simplified, and automated process, with fewer registration requirements and integration with platforms for issuing electronic tax documents. It clarifies that CNPJ registration for this purpose does not alter the legal nature of the individual rural producer, who will continue to be an individual, without automatically becoming a legal entity. The CNA (National Confederation of Agriculture and Livestock) recommends that producers follow the guidelines of the Federal Revenue Service and make the necessary adjustments within the new schedule. The correct issuance of tax documents will be fundamental to ensuring the regularity of operations, avoiding problems such as the retention of goods during transport and difficulties in using tax credits. 

This text was translated by machine from Brazilian Portuguese.