CPF Individual Taxpayer Registry for non-residents

The Brazilian Individual Taxpayer Registry (CPF) is mandatory for Brazilian citizens and foreigners residing abroad who own bank accounts, properties and/or investments in Brazil subject to public registration, including:

a. real state;
b. vehicles;
c. vessels;
d. aircrafts;
e. stock shares;
f. banking accounts;
g. financial market investments;
h. capital market investments.

How to obtain a CPF registration:

The applicant may either

a) give power of attorney to a person in Brazil to request the CPF on his/her behalf at Banco do Brasil, Caixa Econômica, Banco Popular or at a Post Office; or

b) follow the procedure indicated below. If the application is made in Brazil, the CPF card will be sent to the address of the applicant's representative (who must have a CPF him self/herself) . If made through the consular sector, no card will be issued and the applicant shall inquire directly to the SRF (Secretaria da Receita Federal) for the CPF number attributed.

1. Print the registration form from the following link: Click on Form.

2. Sign and fill out the form with the required information.

3. The "Formulário de Cadastro de Pessoa Física" (FCPF) must be authenticated at a Swedish Notary Public and legalized at the Consular Section of the Embassy at the cost of SEK 200;

4. Present the form and a valid identification document (identity card, passport, driver’s license) to the Brazilian Consular Service with jurisdiction over your area. The copy of your Identity Card or Passport (in this case, the original document must accompany the copy) should be authenticated at the Consular Section of the Embassy at a cost of SEK 100 per photocopied page; OR authenticated at a Swedish Notary Public and legalized at the Consular Section of the Embassy at a cost of SEK 200.

5. It is recommended that you present a "Personbevis"(original stamped and ink signed by Skatteverket, no copies accepted)- long form, with the name of your parents on it, authenticated at a Swedish Notary Public and legalized at the Consular Section of the Embassy at the cost of SEK 200. Brazilian authorities require the name of both parents when you apply for a CPF.

Obs. For information on how to pay consular fees and services by mail please check the following links:

- Consular documents by mail

- Payment of consular fees

- Legalization and authentication of documents

If the applicant is under 16 years old the application form must be signed by a parent or by the tutor, curator or legal guardian. The following documents must be presented: identification document of the applicant and of the parent, tutor, curator or legal guardian; proof of the relationship between the applicant and his/her legal representative (birth certificate or Personbevis full form; judicial decision about the tutelage or guardianship). If the applicant and the legal guardian are represented by an attorney, it is necessary to present the identification document of the attorney and a public notarized power of attorney or a power of attorney with notarized signature.

If the applicant is more than 16 and less than 18 years old the application can be made by him/herself or by a parent or by the tutor, curator or legal guardian. The following documents must be presented: identification document of the applicant and, if the request is signed by a parent, tutor, curator or legal guardian, the pertinent identification document and proof of the relationship between the applicant and his/her legal representative (birth certificate or Personbevis full form; judicial decision about the tutelage or guardianship).

The originals of the documents must be photocopied by the consular service and the photocopies must be certified. It is necessary to pay SEK 100 for each page of the certified photocopies. Click Payment of consular fees

If the applicant wishes to send the registration request to the consular sector by mail, he/she may choose to either a) send his/her original identification document (as in item 3 above) or b) send a photocopy certified by a Notary Public. In this case, the consular fee for legalization of the Notary Public's signature is SEK 200.

Please note that a self-adressed and stamped envelope (stamps in the value of SEK 75,00 for Registered mail) is required for returning documents by mail. Click Documents by mail

For applications for a CPF registry made abroad there is no issuance of a CPF card (only a CPF number will be attributed). The applicant can follow up his/her request at the website of Secretaria da Receita Federal http:// www.receita.gov.br . The consular sector cannot give information about the processing of the CPF request by the SRF.

For information on data alteration of the CPF registry, cancellation of CPF registry (in case of death) and on how to verify and update the CPF situation click http:// www.receita.gov.br

QUESTIONS?

Write to: consular@brazilianembassy.se