CNPJ Glossary: Brazil's Company Tax ID

CNPJ stands for Cadastro Nacional da Pessoa Jurídica, the federal tax ID that Receita Federal assigns to every company and organization in Brazil. It functions for a business the way a CPF functions for an individual: a single identifying number used across banking, invoicing, tax filings and public registries.

How the CNPJ number is structured

Before the July 31, 2026 rollout, a CNPJ is 14 digits long, formatted as XX.XXX.XXX/XXXX-XX. The first 8 digits are the company’s root number. The next 4 digits are the branch code: 0001 identifies the headquarters (matriz), and 0002 or higher identifies each additional branch (filial) under the same root. The final 2 digits are check digits used to validate the number.

Starting July 31, 2026, Receita Federal begins issuing CNPJs in an alphanumeric format: AA.AAA.AAA/AAAA-DV, still 14 characters but combining digits 0 to 9 with uppercase letters A to Z. The rollout is gradual and the assignment is random, so a new registration can still receive an all-numeric CNPJ after that date. A CNPJ issued before the rollout keeps its original all-numeric format indefinitely and requires no update.

Who issues and manages a CNPJ

Receita Federal is the federal body responsible for assigning and maintaining CNPJ records. Registration runs through the Redesim integration, which connects Receita Federal with each state’s Junta Comercial (Commercial Board) so a single request can clear tax, commercial and, where applicable, municipal and state licensing steps through gov.br. A foreign founder follows the same Redesim sequence, detailed in CNPJ for Foreigners: How gov.br Registration Works, and needs an individual taxpayer number before the CNPJ can be issued, covered in Do You Need a CPF Before a CNPJ via gov.br?

What a CNPJ enables

A company needs an active CNPJ to open a business bank account, issue invoices (nota fiscal), file federal, state and municipal taxes, participate in public bids and auctions, and hire employees under formal labor contracts. Without it, none of these operations are legally possible under the company’s name.

Terms that come up alongside CNPJ

• Matriz: the headquarters registration under a CNPJ root, always branch code 0001.
• Filial: any additional branch registered under the same root, branch code 0002 or higher, each with its own CNPJ number and its own situação cadastral.
• Situação cadastral: the current status of a CNPJ at Receita Federal, active, suspended, unfit (inapta) or closed (baixada). Banks and counterparties check this status before a transaction.
• Natureza jurídica: the legal form under which the company is registered, for example LTDA (limited liability company), SLU (single-member limited company) or EI (individual entrepreneur). It determines liability rules and some tax obligations.
• CNAE: the Classificação Nacional de Atividades Econômicas code that identifies the company’s main and secondary economic activities. It affects tax framework eligibility and, for some activities, licensing requirements.
• Inscrição estadual / municipal: separate registrations, at state and municipal level respectively, required for companies that deal in goods (state) or provide certain services (municipal), on top of the federal CNPJ.

Frequently asked questions

Is CNPJ the same as a company registration number? Yes. It is Brazil’s single federal registration number for companies and organizations, issued by Receita Federal and used across banking, tax and licensing systems.

Does every branch of a company get its own CNPJ? Each branch gets its own 14-character number sharing the same 8-digit root as the headquarters, distinguished by the branch code: 0001 for the matriz and 0002 upward for each filial.

Will existing CNPJ numbers change in the new alphanumeric format? No. Receita Federal began issuing the alphanumeric format on July 31, 2026, on a gradual, random rollout. Numbers issued before that date keep their all-numeric format and need no update.

What does situação cadastral “inapta” mean? It means Receita Federal has flagged the CNPJ as unfit, typically for failing to file required declarations. An inapta CNPJ cannot operate normally until the pending filings are resolved and the status is regularized.