Brazil – CPF Taxpayer ID Required for Dependants of All Ages

What has changed

Beginning January 1, 2019, dependants of all ages will be required to register for a CPF (Cadastro de Pessoas Físicas) taxpayer ID number. This will be mandatory because dependants of all ages are now included in the Annual Adjustment Declaration and Final Exit Declaration (Declaração de Ajuste Anual e Declaração de Saída Definitiva).

Previously, CPF registration was only mandatory for dependants who were eight (8) years or older, especially for purposes related to medical assistance (convênio medico).

Who is affected

All clients with current foreign employees in Brazil or planning to send employees in the upcoming days/months.

What to expect

If a dependant is not registered for a CPF, they are automatically excluded from the federal registry. This will make it impossible to deduct expenses related to the dependants on tax declarations.

What you need to do

Employers of foreigners residing in Brazil with dependant family members should notify impacted employees about the legislative changes and contact Emigra Worldwide for any support they may need.