Maintaining proper documentation is not merely a matter of formality or whim. It is increasingly becoming a matter of survival for business groups that participate in bidding processes, seek credit, or deal with supply chains that demand strict compliance.

Among the documents most commonly required in such situations are clearance certificates, which prove that the company, among other aspects, is up to date with taxes, labor obligations, and other legal requirements.

The most relevant certificates for the private sector are issued by bodies such as the Federal Revenue Service, Prosecutor’s Offices, Finance Departments, Labor Courts, and the National Institute of Social Security (INSS) (the certificate from the Labor Court is not exactly a debt clearance certificates (CND), but it can be replaced by the Labor Debt Clearance Certificate (CNDT) issued by the Superior Labor Court. As for the INSS, the certificate issued by the Federal Revenue Service (RFB) covers all the information jointly), among others. They may take three distinct forms:

• debt clearance certificate (CND), which certifies the absence of outstanding debts;
• positive certificate with negative effect (CPEN), issued when a debt exists but is suspended due to installment payment or a court decision; and
• certificate of debt, which indicates the existence of overdue debts or outstanding ancillary obligations.

Each of these types has direct implications for business operations. With a valid CND or CPEN, the company can participate in bidding processes, obtain financing, and continue issuing invoices. A certificate of debt, on the other hand, can lead to serious consequences, such as disqualification from public tenders, credit restrictions, protests, operational difficulties, and, in some cases, even the inability to issue invoices (although the inability to issue invoices is not directly linked to the status of a certificate of debt. I believe it’s not necessary to mention that part).

Many companies only check their certificates when an urgent need arises, such as participating in a bidding process, establishing a strategic partnership, or applying for credit. That’s when unpleasant surprises tend to arise.

Even so, most issues arise from oversights that could have been easily avoided. A common example is the failure to submit a no-activity declaration. Inactive companies sometimes believe they are not required to file any declarations, when, in reality, the obligation still exists. In such cases, promptly submitting the overdue declaration can resolve the issue within hours.

In any case, a quick diagnosis and the appropriate actions are usually enough to remedy any omissions and enable the issuance of the certificates.

Certificates of different types have equally varied expiration periods. Federal certificates, such as those from the Federal Revenue Service and Guarantee Fund for Length of Service (FGTS), are generally valid for 30 to 90 (30 to 180 days) days; state and municipal certificates have their own expiration periods, established by regional regulations.

Companies operating in multiple states, with several National Corporate Taxpayers’ Registers (CNPJ) or branches, risk losing track of expiration periods and only noticing the issue when it directly impacts their operations. Preventive monitoring and proactive regularization allow these issues to be resolved before they become obstacles.

In an increasingly demanding fiscal environment, proactive certificate management has become key to ensuring smooth business operations. It’s not just about meeting bureaucratic requirements, but about preserving the ability to contract, operate, and grow with legal certainty.

PLBrasil Paralegal offers comprehensive and intelligent support for companies that must keep their documentation in order at the municipal, state, and federal levels. With a specialized structure and digital platform, we ensure control, traceability, and quick responses, avoiding surprises and strengthening your company’s position in the market.