Changes in the Formalization of Companies with CNPJ (Brazilian Taxpayer Identification Number)

CNPJ Changes These formalizations will become a reality starting December 1, 2025, with the implementation of Complementary Law No. 214/2025. In this article, we will explore the new guidelines that impact the process of formalizing businesses in Brazil.

The law introduces significant changes, such as the non-automatic issuance of the National Registry of Legal Entities (CNPJ) after registration with the Commercial Registry.

We will discuss the details of completing the Tax Administration Module (MAT), the legal representative's responsibility in defining the tax regime, and the deadlines for completing the process.

These changes aim to increase efficiency and transparency in the formalization of businesses.

Validity and Legal Basis of the New Rule

From December 1, 2025The process of formalizing businesses in Brazil is undergoing a significant transformation.

This change is based on Complementary Law No. 214/2025, which redefines the process of opening businesses, promoting a more modern and integrated approach.

With the implementation of the Tax Administration Module (MAT) by the Federal Revenue Service, the procedure becomes more dynamic, requiring the person responsible for the company to fill in essential information, such as the tax regime, before the release of the National Register of Legal Entities (CNPJ).

This change reflects the growing importance of integrating business and tax records.

Therefore, this transition requires attention and understanding of the new regulations on the part of entrepreneurs to ensure compliance.

This innovative approach not only optimizes the process, but also creates a new paradigm for business formalization within the country.

Follow along and learn more about how these changes will impact the future corporate landscape by accessing detailed information about it. new process for issuing the CNPJ (Brazilian National Registry of Legal Entities).

Procedure for issuing a CNPJ (Brazilian tax ID) via MAT.

The procedure for issuing a CNPJ (Brazilian taxpayer identification number) via MAT (Brazilian tax registration system) is a crucial step in formalizing a company in Brazil starting December 1, 2025. The legal representative must access the Tax Administration Module of the Federal Revenue Service and carefully fill in the requested information, including defining the tax regime. It is important to emphasize that the process is completed and the CNPJ is issued only after all the required information has been submitted; therefore, the entrepreneur must be aware of the deadlines and requirements established by the Federal Revenue Service.

MAT Completion Required

Completing the Tax Administration Module (MAT) of the Federal Revenue Service is a crucial step in obtaining a CNPJ (Brazilian taxpayer identification number).

One of the main details to consider is that, without complete filling With this module, the company does not obtain its registration, which makes its operations impossible.

During the registration process, the person responsible must enter essential information such as the business address, the partner(s)' details, and the company's legal structure.

Furthermore, the tax framework must be defined, and it is possible to opt for the Simples Nacional (Simplified National Tax Regime) during this process.

Accuracy in completing this data is essential, because any discrepancy could cause delays or the need to restart the process.

According to the Federal RevenueThe business owner has up to 90 days to complete this procedure; otherwise, they will have to start a new request in the same system.

Consequences of Not Completing the Procedure

Failure to complete the Tax Administration Module (MAT) may directly affect the viability of the company's operations, since... prevents the company's operation. without issuing a CNPJ (Brazilian tax ID).

This situation threatens the legality of commercial transactions and could result in the suspension of business activities.

The 90-day deadline establishes a critical limit for entrepreneurs to complete this process and obtain their CNPJ (Brazilian tax ID).

Without this document, the company cannot issue invoices, which is considered tax evasion and can lead to serious penalties, as highlighted on the website. Invoice: Consequences of Not Issuing It.

Furthermore, the lack of a CNPJ (Brazilian tax ID) can lead to the business registration being deemed invalid, as reported by... Serasa Experian.

Therefore, it is essential that legal representatives pay attention to deadlines to prevent their companies from becoming inactive and, consequently, compromised in the market.

Responsibilities of the Commercial Registry and the Federal Revenue Service

As of December 1, 2025, significant changes occurred in the responsibilities related to the formalization of companies in Brazil.

A Commercial Registry continues with fundamental role In the analysis and registration of business transactions, ensuring that the steps for forming companies are completed in accordance with current legislation.

After registering with the Commercial Registry, the entrepreneur must access the Tax Administration Module (MAT) of the Federal Revenue Service to inform the company's tax regime.

Only with this submitted information will the Federal Revenue Service issue the CNPJ. ensuring tax compliance of the new societies.

This process centralizes The issuance of the CNPJ (Brazilian taxpayer ID), transferring exclusive responsibility to the tax authorities after validation by the MAT (Brazilian tax authority).

However, the The Commercial Registry remains in control. from the initial phase of the process, as shown in the structure below:

Guidelines for Questions about the MAT

Questions regarding the completion of the Tax Administration Module (MAT) should be directed exclusively to Federal Revenueensuring that the entrepreneur obtains accurate and up-to-date information. It is important to note that, as of December 1, 2025, the issuance of the National Registry of Legal Entities (CNPJ) is conditional upon the correct completion of the MAT.

Therefore, having access to adequate support is essential to avoid delays in formalizing the company.

Entrepreneurs can seek support through various channels:

• The Federal Revenue Service's Customer Service Center, which offers detailed information about the process.
• e-CAC Portal, a digital platform where it is possible to access the e-CAC Portal of the Federal Revenue Service to resolve doubts in a practical and quick way.

In addition, questions can also be answered by accessing the section of Guidelines on MAT at the Federal Revenue Service, providing business owners with the necessary guidelines for efficiently completing the information in the MAT.

This monitoring by Federal Revenue It is vital to ensure compliance with Complementary Law No. 214/2025 and the proper functioning of business activities.

These changes in the business formalization process reinforce the importance of complying with the new regulations.