{{Short description|Brazilian taxpayer register}} {{italic title}} {{Infobox identifier | name = CPF | image = Cpf2.jpg | image_caption = Example of a CPF card (pre-2011 version) | full_name = {{lang|pt|Cadastro de Pessoas Físicas}} | subject = Natural persons | organization = Federal Revenue of Brazil | start_date = {{date and age|1965|11|29|df=yes}} | digits = 11 }} The '''CPF number''' ({{IPA|pt-BR|ˌsepeˈɛfi|lang}}; short for {{langx|pt|Cadastro de Pessoas Físicas||Physical Persons Register|label=none}}) is the Brazilian individual taxpayer register since its creation in 1965.<ref>{{Cite web|date=29 November 1965|title=Lei número 4.862 de 29 de novembro de 1965 - L4862|url=https://www2.camara.leg.br/legin/fed/lei/1960-1969/lei-4862-29-novembro-1965-369015-norma-pl.html|url-status=live|access-date=28 November 2021|website=|language=pt-br|publication-place=Presidência da República - Casa Civil|archive-url=https://web.archive.org/web/20211128065815/https://www2.camara.leg.br/legin/fed/lei/1960-1969/lei-4862-29-novembro-1965-369015-norma-pl.html |archive-date=2021-11-28 }}</ref> A CPF number is individually assigned by the Brazilian Federal Revenue to each physical person, whether Brazilian or resident alien who, directly or indirectly, pays taxes in Brazil. It is an 11{{nbh}}digit number in the format {{mvar|xxx.xxx.xxx-xx}}, where the last 2 numbers are check digits, generated through an arithmetic operation on the first nine digits.<ref name=":1" />
By May 2020, a digital version of the document was available for Android and iOS with the app CPF Digital.<ref>{{Cite web|date=14 May 2020|title=Receita Federal lança 'CPF Digital', aplicativo que permite ter o documento no celular|trans-title=IRS launches 'CPF Digital', an application that allows one to have the document on their cell phone|url=https://g1.globo.com/economia/noticia/2020/05/14/receita-federal-lanca-cpf-digital-aplicativo-que-permite-ter-o-documento-no-celular.ghtml|url-status=live|access-date=28 November 2021|website=G1|language=pt-br|archive-url=https://web.archive.org/web/20200521113751/https://g1.globo.com/economia/noticia/2020/05/14/receita-federal-lanca-cpf-digital-aplicativo-que-permite-ter-o-documento-no-celular.ghtml |archive-date=2020-05-21 }}</ref><ref>{{Cite news |date=2020-05-15 |title=Receita lança aplicativo CPF Digital |trans-title=Brazilian tax authority launches CPF Digital app. |url=https://www.gov.br/pt-br/noticias/trabalho-e-previdencia/2020/05/receita-lanca-aplicativo-cpf-digital |url-status=live |access-date=2026-05-23 |work=Gov.br |language=pt}}</ref>
In June 2020, during the COVID-19 pandemic, an audit made by the {{langnf|pt|Tribunal de Contas da União|Federal Court of Accounts|paren=left|link=no}}; TCU) revealed that there were at least 12.5 million more CPFs{{efn|active entries, that is}} than the total population.<ref>{{Cite web|date=24 June 2020|title=Auditoria do Tribunal de Contas da União aponta indícios de irregularidade na gestão de CPFs|trans-title=Audit by the Federal Court of Accounts points to evidence of irregularity in the management of CPFs|url=https://g1.globo.com/economia/noticia/2020/06/24/auditoria-do-tcu-aponta-indicios-de-irregularidade-na-gestao-de-cpfs.ghtml|url-status=live|access-date=28 November 2021|website=G1|language=pt-br|archive-url=https://web.archive.org/web/20200625022348/https://g1.globo.com/economia/noticia/2020/06/24/auditoria-do-tcu-aponta-indicios-de-irregularidade-na-gestao-de-cpfs.ghtml |archive-date=2020-06-25 }}</ref> Auditors revealed that in 3.3 million valid entries there was evidence that the individual was already dead. The 2020 audit found more than 78,000 active CPFs of people over 110 years old, while international surveys report that there were only 29 people in this age group in the world by then.<ref>{{Cite web|date=2 October 2020|title=Brasil tem 12,5 milhões de CPFs ativos a mais que a população total, e TCU cobra Receita Federal|trans-title=Brazil has 12.5 million active CPFs more than the total population, and TCU demands explanation from the Federal Revenue|url=https://g1.globo.com/politica/noticia/2020/09/02/brasil-tem-125-milhoes-de-cpfs-ativos-a-mais-que-a-populacao-total-e-tcu-cobra-receita-federal.ghtml|url-status=live|access-date=28 November 2021|website=G1|language=pt-br|archive-url=https://web.archive.org/web/20200903014445/https://g1.globo.com/politica/noticia/2020/09/02/brasil-tem-125-milhoes-de-cpfs-ativos-a-mais-que-a-populacao-total-e-tcu-cobra-receita-federal.ghtml |archive-date=2020-09-03 }}</ref>
During the COVID-19 pandemic, all requests for CPF from new foreign residents were taken virtually.<ref name=":0">{{Cite web|date=2021-03-10|title=How to apply for a Brazilian CPF number in 2021.|url=https://www.katemigrates.com/how-to-apply-for-a-cpf-number-in-brazil-in-2021/|access-date=2021-04-01|website=Kate Migrates|language=en-GB}}</ref><ref name=":1">{{Cite web|date=2017-12-26|title=What is a CPF or a CNPJ? How to get one and what you should know.|url=https://transferwise.com/gb/blog/cpf-cnpj-meaning-brazil|access-date=2020-10-19|website=TransferWise|language=en-GB}}</ref>
Foreign residents can request a CPF online or in person at a Brazilian embassy or consulate, depending on availability. Applicants can consult the Brazilian Ministry of Foreign Affairs website to find the nearest diplomatic mission abroad and verify its jurisdiction and working hours.<ref>{{Cite web |title=Repartições Consulares do Brasil |url=https://www.gov.br/mre/pt-br/assuntos/portal-consular/reparticoes-consulares-do-brasil |access-date=2026-05-23 |publisher=Ministério das Relações Exteriores |language=pt-br}}</ref> <ref name="brazilianfinance" />
Beginning from the state of Santa Catarina in November 2021, the Federal government started implementing a unified register paradigm, whereby the Brazilian identity number is merged into the CPF. By late 2024, the federal government had begun issuing identity cards with the CPF number as the unique identifier in all states{{em dash}}the {{langnf|pt|Carteira de Identidade Nacional|National Identity Card|link=no}}, to which the transition should be completed by 2032. One major purpose of this change is to reduce fraud.<ref>{{Cite web|date=8 November 2021|title=CPF como único documento de identidade começa a valer em SC|trans-title=CPF as the only identity document launched in Santa Catarina|url=https://g1.globo.com/sc/santa-catarina/noticia/2021/11/08/cpf-como-unico-documento-de-identidade-comeca-a-valer-em-sc.ghtml|url-status=live|access-date=28 November 2021|website=G1|language=pt-br|archive-url=https://web.archive.org/web/20211108193604/https://g1.globo.com/sc/santa-catarina/noticia/2021/11/08/cpf-como-unico-documento-de-identidade-comeca-a-valer-em-sc.ghtml |archive-date=2021-11-08 }}</ref><ref name="cingovbr">[https://www.gov.br/governodigital/pt-br/identidade/identificacao-do-cidadao-e-carteira-de-identidade-nacional/perguntas-frequentes-sobre-a-cin Identificação do Cidadão e Carteira de Identidade Nacional{{snd}}Perguntas Frequentes] ({{gloss|National Identity Card and citizen's identification{{snd}}Frequently asked questions}}; in Portuguese)</ref>
== Uses of CPF == The CPF is utilized in a variety of legal, financial, and administrative situations in Brazil. Because of these uses, registration is mandatory for individuals who:<ref name="IN1548-20152">{{Cite web|date=19 February 2015|title=Instrução Normativa RFB nº 1548, de 13 de fevereiro de 2015|url=http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=61197|access-date=21 December 2022|publisher=Receita Federal|language=pt-br}}</ref><ref name="brazilianfinance">{{Cite web |last=Macedo |first=Jorge |date=16 April 2026 |title=How to Obtain a CPF as a Foreigner in Brazil: Step-by-Step Guide |url=https://brazilianfinance.com/guides/how-to-obtain-a-cpf-as-a-foreigner-in-brazil-step-by-step-guide |access-date=23 May 2026 |website=Brazilian Finance |language=en}}</ref><ref>{{Cite web |title=Guidelines for foreigners |url=https://www.internationaloffice.unicamp.br/en/orientacoes-para-estrangeiros/ |access-date=2026-04-19 |website=DERI |language=en}}</ref>
* Reside in Brazil and are part of the passive pole of the main or ancillary tax relationship, whether as a taxpayer or responsible person, as well as the respective legal representatives; * Carry out real estate operations of any kind in Brazil; * Have, in Brazil, bank, savings or investment accounts, or operate in the financial or capital market in the country; * Operate in the financial or capital market in Brazil, including stock, commodities, futures and similar exchanges; * Possess, in Brazil, assets and rights subject to public registration or specific registration, including real estate, vehicles, vessels, aircraft, financial instruments and equity interests or in the capital market; * Are declared as dependents in the IRPF Declaration (Personal Income Tax); * Are required by agencies or entities of the federal, state, district or municipal public administration, under the terms of its own legislation, affecting the business of these agencies and entities; * Had their birth registered in a Brazilian civil registry office after the execution of the agreement between the Brazilian Federal Revenue Service and the Brazilian Association of Registrars of Natural Persons (ARPEN); or * Have applied for benefits of any kind in the INSS (National Institute of Social Security).
Additionally, non-Brazilians and non-residents can also obtain a CPF, and they are required to do so if they engage in any of the mandatory activities listed above. Beyond formal legal, tax, or real estate obligations, acquiring the document is often a mandatory practical step for immigrants and international students. CPF is also require to access some consumer services in Brazil, such as opening accounts with traditional banks and fintechs, creating a Pix key for instant payments, and registering for local transportation and food delivery applications like 99 and iFood.<ref name="brazilianfinance" /><ref>{{Cite web |title=Cadastro de Pessoa Física (CPF) para estrangeiros |url=https://www.gov.br/mre/pt-br/embaixada-pequim/setor-consular-2/cadastro-de-pessoa-fisica-cpf-1/cadastro-de-pessoa-fisica-cpf-para-estrangeiros |access-date=2026-05-23 |publisher=Ministério das Relações Exteriores |language=pt-br}}</ref>
== As a general-purpose identification number == On 11 January 2023, a federal law has been enacted in Brazil to consider the CPF number "unique and sufficient" to identify citizens on government databases.<ref>{{cite web|title=L14534|language=pt-BR|date=11 January 2023|website=Presidência da República - Secretaria-Geral|url=https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/L14534.htm|access-date=13 January 2023}}</ref> The law also requires the CPF number to appear on databases and documents of government entities, the civil registry of natural persons and professional councils, especially the following documents: * Birth, marriage and death certificates; * National Identity Document (''Documento Nacional de Identidade'' or DNI); * Worker Identification Number (''Número de Identificação do Trabalhador'' or NIT); * Registration with the Social Integration Program (''Programa de Integração Social'' or PIS) or the Public Servant Patrimony Formation Program (''Programa de Formação de Patrimônio do Servidor Público'' or PASEP) * National Health Card (''Cartão Nacional de Saúde''); * voter registration; * work cards; * driver's license numbers; * military certificates; * professional identity cards issued by fiscalization councils of regulated professions, and; * other registration certificates and registration numbers on government databases.
The law also specifies that all new identity documents issued or re-issued by government entities or professional councils must use the CPF number as the identification number. The law is effective as soon as it is published, and government entities have 12 months from the publication of the law to adopt the CPF number as the identification number on their systems and procedures, and 24 months for entities to accomplish interoperability between databases through the CPF number.
== Characteristics ==
[[File:Brazil, administrative divisions (fiscal regions) - Nmbrs - colored.svg|thumb|right|Fiscal Regions of Brazil]]
A CPF number is a 11-digit number of which the first eight digits form its base. The ninth number indicates the Fiscal Region responsible for its registration. The Fiscal Regions have the following identification:<ref name=cpfobmep>{{cite web |url=http://clubes.obmep.org.br/blog/a-matematica-nos-documentos-cpf/|title=A Matemática nos Documentos: CPF |website=Clubes de Matemática da OBMEP|lang=pt-br|access-date=10 March 2023|url-status=dead|archive-date=24 December 2022|archive-url=https://web.archive.org/web/20221224003424/http://clubes.obmep.org.br/blog/a-matematica-nos-documentos-cpf/}}</ref>
* 1 – DF, GO, MS, MT and TO; * 2 – AC, AM, AP, PA, RO and RR; * 3 – CE, MA and PI; * 4 – AL, PB, PE and RN; * 5 – BA and SE; * 6 – MG; * 7 – ES and RJ; * 8 – SP; * 9 – PR and SC; * 0 – RS.{{efn|In regards of the tenth Fiscal Region, the number zero is used as the ninth digit.<ref name=cpfobmep/>}}
Finally, the last two digits are the verifying digits, mathematically calculated.<ref name=cpfobmep/>
== See also == * CNPJ{{snd}}National Registry of Legal Entities * {{slink|National identification number|Brazil}} * Brazilian identity card *Similar individual registers elsewhere: ** Social Security number (United States) ** National Insurance number (United Kingdom) ** SNILS (Russia) ** Social insurance number (Canada) ** INSEE code (France) ** Personal Public Service Number (Ireland) ** Tax file number (Australia) ** Aadhaar (India)
== Notes== {{Notelist}} ==References== {{Reflist}}
==External links== * {{in lang|pt}} [http://www.receita.fazenda.gov.br/Aplicacoes/ATCTA/CPF/ Receita Federal – Cadastro de Pessoas Físicas – CPF] – Federal Revenue site, CPF issuing page. * {{in lang|pt}} [https://web.archive.org/web/20150626110648/http://geradorderg.com/gerador-de-cpf/ Gerador e Validador de CPFs para desenvolvedores de sites] – CPF generator for webpage development. * {{in lang|pt}} [https://www.dicas.gratis/2019/09/gerador-de-cpf.html Gerador de CPF para fins de validação e testes]{{Dead link|date=July 2020 |bot=InternetArchiveBot |fix-attempted=yes }} – CPF generator for test and validation. * [https://metacpan.org/pod/Business::BR::CPF CPF Algorithm in Perl] *{{in lang|pt}} [http://antigoportalconsular.itamaraty.gov.br/images/juridicoes_consulares/Jurisdicoes-Consulares-2021---Atualizacao-26.04.pdf Itamaraty – Diplomatic Mission Representation – MRE] – Ministry of Foreign Affairs, list of Embassies and Consulates. *{{in lang|en}} [https://sistemas.mre.gov.br/kitweb/datafiles/Miami/en-us/file/Brazilian%20Consular%20Offices.pdf MRE – Diplomatic Mission Representation] – Consulate General of Brazil, list of Embassies and Consulates.
{{National identification numbers}}
{{DEFAULTSORT:Cadastro de Pessoas Fisicas}} Category:Taxpayer identification numbers Category:Identity documents Category:Government of Brazil Category:Taxation in Brazil