On Oct. 31, 2025, BRZ MoF issued Instruction 2.290 to amend Instruction 2.119.
Requirement to submit Digital Form for Final Beneficiaries (e-BEF) by entities listed in Article 55-G of Instruction RFB 2.119, progressively, observing successive stages.
In the first stage, they will be required to provide data about their ultimate beneficial owners starting Jan. 1, 2027, and in the second stage, it will be star on Jan. 1, 2028.
The revenue in both stages comprises total gross revenue set per Article 12 of Decree-Law 1.598, of Dec. 1977, earned in calendar year prior to submission of the e-BEF.
And declared in Fiscal Accounting Records (ECF) related to respective calendar year.
Entities not listed in Article 55-G of Instruction 2.119 must provide information regarding their beneficial owners starting from the effective date of Instruction 2.290.
Instruction 2.290 revoked items of Articles 54, 55, came into force on Jan. 1, 2026.
On Oct. 16, BRZ Tax estabished format for the identification number.
BRZ Tax issued Instruction 2229 to amend Instruction 2119, which set alphanumeric format for identifying the number of the National Registry of Legal Entities (CNPJ).
The Sole Annex included Annex XV to adopt alphanumeric format of fourteen positions.
Highlights
CNPJ will adopt format of 14 positions, as set in Annex XV, implementation Jul. 2026.
The entity or branch establishment will be immediately suspended if it is conducting marketing, display, storage, safekeeping or transportation of prohibited products.
Since this represent a potential risk to public health, the environment or security.
Such as electronic cigarettes, vapes, smokeless products, especially during operations to combat smuggling, contraband, international drug trafficking and money laundering.
Effectiveness
Instruction 2229 shall come into force 10 days after its official publication.
Oct. 31, 2024 BRZ Tax Alphanumeric CNPJ
On Oct. 31, 2024, BRZ Tax published Ordinance 481 to establish working group (WG).
Monitors implementation of Alphanumeric National Registry of Legal Entities (CNPJ).
In partnership with BRZ Tax, the Federal Accounting Council (CFC) and BRZ FEB.
WG will be composed of 5 BRZ Tax representatives, 2 from CFC and 2 from BRZ FEB.
The WG is aimed to ensure a broad discussion and analysis of the relevant topics.
They may invite other public or private entities to assess the implementation process.
A specific act will designate the representatives from each entity to form the WG.
Also, it will indicate the technical supervisor responsible for establishing the activities.
The Alphanumeric CNPJ WG will last 1 year and might be renewed for the same period.
Ordinance 481 comes into force on the date of its official publication.
Oct. 31, 2025 BRZ MoF Final Beneficiary
On Oct. 31, 2025, BRZ MoF issued Instruction 2.290 to amend Instruction 2.119.
Requirement to submit Digital Form for Final Beneficiaries (e-BEF) by entities listed in Article 55-G of Instruction RFB 2.119, progressively, observing successive stages.
In the first stage, they will be required to provide data about their ultimate beneficial owners starting Jan. 1, 2027, and in the second stage, it will be star on Jan. 1, 2028.
The revenue in both stages comprises total gross revenue set per Article 12 of Decree-Law 1.598, of Dec. 1977, earned in calendar year prior to submission of the e-BEF.
And declared in Fiscal Accounting Records (ECF) related to respective calendar year.
Entities not listed in Article 55-G of Instruction 2.119 must provide information regarding their beneficial owners starting from the effective date of Instruction 2.290.
Instruction 2.290 revoked items of Articles 54, 55, came into force on Jan. 1, 2026.
Regulators
BRZ MoF; BRZ Tax
Entity Types
Auditor; Corp
Reference
OG, 10/31/2025; Ins 2.290, 10/30/2025; OG, 10/31/2024; Ord 481, 10/30/2024; OG, 10/16/2024; Ins 2229, 10/15/2024;
