{"id":46275,"date":"2025-12-08T11:08:59","date_gmt":"2025-12-08T14:08:59","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/how-the-new-federal-revenue-office-system-impacts-obtaining-a-corporate-taxpayers-id-cnpj-starting-december-1-2025\/"},"modified":"2025-12-08T14:52:17","modified_gmt":"2025-12-08T17:52:17","slug":"how-the-new-federal-revenue-office-system-impacts-obtaining-a-corporate-taxpayers-id-cnpj-starting-december-1-2025","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/how-the-new-federal-revenue-office-system-impacts-obtaining-a-corporate-taxpayers-id-cnpj-starting-december-1-2025\/","title":{"rendered":"How the new Federal Revenue Office system impacts obtaining a Corporate Taxpayer’s ID (CNPJ) starting December 1, 2025"},"content":{"rendered":"

In compliance with Supplementary Law no. 214\/2025<\/a>, which set the Tax Reform milestone, on December 1, 2025, the Federal Revenue Office implemented the new MAT (Tax Administration Module) system. This change modifies the process of starting a company, requiring entrepreneurs to define their tax regime prior to issuance of the CNPJ.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Until then, the procedure allowed issuance of the CNPJ in sync with the registration of the organizational documents at the Commercial Registry, notary public offices, or the Brazilian Bar Association (OAB). With the new system, however, the corporate registration and issuance of the CNPJ no longer occur simultaneously but now depend on the choice of tax regime in the Tax Administration Module. This change directly relates to the requirement previously announced by the Federal Revenue Office, which now calls for the indication of the tax regime at the time of registration, as addressed in a previous article<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

When will the CNPJ be generated?<\/h2>\n

Although the essential steps for opening a business remain similar, the new process changes the timing to obtain the CNPJ. Under the new process:<\/p>\n