Foreign individuals residing outside Brazil who hold a Brazilian individual tax registration number (CPF – Cadastro de Pessoa Física) are required to update their registration data annually through the Brazilian Federal Revenue Service’s mobile application, named “Receita Federal”.

Failure to complete the annual update may result in registration inconsistencies, which may lead the Brazilian Federal Revenue Service to place the CPF under “Suspended” status.

A suspended CPF may give rise to difficulties when dealing with Brazilian financial institutions, government systems, and other transactions that require a valid and regular CPF registration. In the worst case, failure to complete the annual update may ultimately result in the outright cancellation of the CPF, which is a considerably more serious consequence than suspension and may require a more complex reinstatement process.

Therefore, it is recommendable that all foreign nationals holding a CPF download the “Receita Federal” mobile application and complete the annual CPF data update each calendar year. The application may require, among other data, that the individuals take a selfie holding their passport.

Should it not be possible to complete the update through the application, an alternative procedure is available: the foreign individual may request the service through a Brazilian diplomatic representation abroad, submitting the error message generated by the application together with the supporting documentation required by the regulation.

Please note that this is a CPF registration maintenance requirement and is entirely separate from any Brazilian income tax filing or any other tax obligations.