View source for CPF number

{{Short description|Brazilian taxpayer registry}}
{{italic title}}
{{Infobox identifier
| name = CPF
| image = Cpf2.jpg
| image_caption = Example of a CPF card (pre-2011 version)
| full_name = ''Cadastro de Pessoas Físicas''
| subject = Natural persons
| organization = [[Receita Federal do Brasil|Federal Revenue of Brazil]]
| start_date = {{date and age|1965|11|29|df=yes}}
| digits = 11
}}
The '''CPF number''' (''{{lang|pt|Cadastro de Pessoas Físicas}}'', {{IPA|pt|sepeˈɛfi|}}; Portuguese for "''Physical Persons Register''") is the [[Brazil|Brazilian]] individual [[taxpayer]] registry, 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> This number is attributed by the [[Receita Federal do Brasil|Brazilian Federal Revenue]] to Brazilians and resident [[Alien (law)|aliens]] who, directly or indirectly, pay taxes in Brazil. It's an 11-digit number in the format 000.000.000-00, where the last 2 numbers are check digits, generated through an arithmetic operation on the first nine digits.<ref name=":1" /> 

In May 2020, a digital version of the document was promoted for Android and iOS.<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> 

In June 2020, an audit from the [[Tribunal de Contas da União]] (''Federal Court of Accounts'', often referred to as TCU) revealed that there were at least 12.5 million CPFs more 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>

During [[COVID-19 pandemic]] the Revenue reported 223.8 million active CPFs, the problem is that, according to the [[Brazilian Institute of Geography and Statistics]] (IBGE), the Brazilian population at the time of the survey was around 211.4 million people, updated to 211.8 million at the end of August.

Auditors revealed that there was evidence that an individual was already dead in 3.3 million valid entries and more than 78,000 active CPFs of people over 110 years old. International surveys show that there are only 29 people in this age group in the world – and only one lives in Brazil.<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 are being 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 at an [[Diplomatic mission|embassy]] or [[consulate]], when available. The online form is available in [http://www.receita.fazenda.gov.br/Aplicacoes/ATCTA/CpfEstrangeiro/fcpfEsp.asp Spanish] and [http://www.receita.fazenda.gov.br/Aplicacoes/ATCTA/CpfEstrangeiro/fcpfIng.asp English]. Foreign residents can also check the nearest [[List of diplomatic missions of Brazil|diplomatic mission]] representation abroad and its working hours: [http://antigoportalconsular.itamaraty.gov.br/images/juridicoes_consulares/Jurisdicoes-Consulares-2021---Atualizacao-26.04.pdf], [https://sistemas.mre.gov.br/kitweb/datafiles/Miami/en-us/file/Brazilian%20Consular%20Offices.pdf], [http://antigoportalconsular.itamaraty.gov.br/rede-consular], [https://www.gov.br/mre/pt-br/assuntos/portal-consular/reparticoes-consulares-do-brasil]

In November 2021, [[Santa Catarina (state)|Santa Catarina]] launched a unified document, with CPF and [[Brazilian identity card|RG]] (Identity Card) integrating a single 11-digit number, authorities say the initiative will reduce fraud, but the change is not mandatory.<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>

== Mandatory registration ==
People required to register a CPF number are 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>

* 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);
* As required by agencies or entities of the federal, state, district or municipal public administration, under the terms of its own legislation, it affects 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 ([[Instituto Nacional do Seguro Social|National Institute of Social Security]]).

== 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 card]]s;
* [[Driving licence in Brazil|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 [[Subdivisions of Brazil|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 – [[Federal District (Brazil)|DF]], [[Goiás|GO]], [[Mato Grosso do Sul|MS]], [[Mato Grosso|MT]] and [[Tocantins|TO]];
* 2 – [[Acre (state)|AC]], [[Amazonas (Brazilian state)|AM]], [[Amapá|AP]], [[Pará|PA]], [[Rondônia|RO]] and [[Roraima|RR]];
* 3 – [[Ceará|CE]], [[Maranhão|MA]] and [[Piauí|PI]];
* 4 – [[Alagoas|AL]], [[Paraíba|PB]], [[Pernambuco|PE]] and [[Rio Grande do Norte|RN]];
* 5 – [[Bahia|BA]] and [[Sergipe|SE]];
* 6 – [[Minas Gerais|MG]];
* 7 – [[Espírito Santo|ES]] and [[Rio de Janeiro (state)|RJ]];
* 8 – [[São Paulo (state)|SP]];
* 9 – [[Paraná (state)|PR]] and [[Santa Catarina (state)|SC]];
* 0 – [[Rio Grande do Sul|RS]].

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]] – National Registry of Legal Entities
* [[National identification number#Brazil|National identification number]] (section Brazil)
* [[Brazilian identity card]]
** [[Social Security number]] (a similar code in the USA)
** [[National Insurance number]] (a similar number in the United Kingdom)
** [[SNILS (Russia)|SNILS]] (a similar number in Russia)
** [[Social insurance number]] (a similar number in Canada)
** [[INSEE code]] (a similar number in France)
** [[Personal Public Service Number|PPSN]] (a similar number in Ireland)
** [[Tax file number]] (a similar number in Australia)
** [[Aadhaar]] (a similar number in India)
* [[Identity document]]

==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 (Brazil)|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] – [[List of diplomatic missions of Brazil|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]]