CPF Requirement for Company Registration
A valid, active CPF is required for every partner, director or shareholder named in a Brazilian company registration. This applies regardless of nationality or residence status. No CNPJ can be issued without CPFs for all named individuals.
The CPF must be obtained first - company registration cannot proceed without it. For foreign partners not residing in Brazil, the remote CPF application process via Power of Attorney is the standard route. See the CPF guide or CPF through Power of Attorney for details.
Company Types Available to Foreigners
Ltda (Sociedade Limitada)
Most common structure for small and medium businesses. Limited liability. Minimum 1 partner. No minimum capital requirement. Governed by the Civil Code. Requires a qualified accountant (contador).
Foreigners can be 100% owners.
SA (Sociedade Anonima)
Corporation structure. For larger businesses or those planning to raise capital. More complex governance requirements. Minimum 2 shareholders.
Foreigners can participate. More complex for non-residents.
MEI (Microempreendedor Individual)
Simplified micro-entrepreneur registration. Annual revenue cap applies (currently ~EUR 75,000/year). Very low tax burden. Access to INSS social security.
Requires permanent residency (RNE). Not available to non-resident foreigners.
EIRELI / SLU
Single-member limited liability company. Allows one person to have formal company status with limited liability. Minimum capital: 100x the Brazilian minimum wage.
Available to foreigners with CPF and legal residence.
Registration Process Overview
- 01
Obtain CPFs for all partners
Every named partner or director must have a valid Brazilian CPF. For foreign partners, the remote application takes 3-6 weeks.
- 02
Engage a Brazilian accountant (contador)
Company registration in Brazil requires a qualified accountant to handle the Receita Federal application, state registration and ongoing tax compliance. This is not optional.
- 03
Choose company type and draft articles of incorporation
Your accountant will draft the Contrato Social (for Ltda) or Estatuto Social (for SA) based on your business structure and activities.
- 04
Register with the Junta Comercial
The company's founding documents are filed with the state commercial registry (Junta Comercial). State-specific requirements apply.
- 05
Obtain the CNPJ
Once the Junta Comercial registration is complete, your accountant files with the Receita Federal for the CNPJ (company tax number).
- 06
Register for state and municipal taxes
Depending on your business type, registration for ICMS (state), ISS (municipal service tax) and other levies may be required.
What You Also Need
- Brazilian business address (physical address required for registration; virtual office services are available)
- Qualified Brazilian accountant for ongoing compliance (mandatory, not optional)
- Bank account in the company's name - requires CNPJ + CPF of signatories
- Registered business activities (CNAE codes) that match your actual operations
For banking setup once the company is registered, see the bank account guide.
MoraLá assists with CPF registration only. Company registration in Brazil requires a qualified Brazilian accountant. MoraLá does not provide company formation services or legal advice.
Frequently Asked Questions
About the Author
Béla Christiansen
Founder of MoraLá | German national based in Salvador, Bahia, Brazil
- Personally completed the CPF process as a foreigner
- German national based in Salvador, Bahia, Brazil
- Helped multiple foreigners obtain their CPF
- Direct communication - no outsourcing
- Not affiliated with the Receita Federal or any Brazilian government body
Béla moved to Brazil from Germany at 22 and has been navigating Brazilian bureaucracy firsthand ever since. This guide reflects that direct experience - what actually works for a foreigner without local connections, not a theoretical walkthrough. MoraLá is an administrative assistance service for foreigners navigating Brazilian bureaucracy, primarily focused on CPF registration. It is not a financial services firm. Most recent review: June 2026.
MoraLá is not providing legal advice, legal representation or any service reserved for licensed professionals. It is not a law firm, accounting firm or entity affiliated with the Receita Federal or any Brazilian government body. Nothing on this page constitutes legal or immigration advice.
Start with the CPF
Every company registration starts with a CPF for each partner. Get it sorted remotely, in English, before the accountant process begins.
Done-For-You CPF Service - €149MoraLá assists with CPF registration only. Company registration requires a qualified Brazilian accountant.
Related Guides
Other essential resources for foreigners in Brazil: