What is a NIF?
A NIF, or Número de Identificação Fiscal, is the tax identification number used to identify a company or person before the tax authority in the country where that entity is registered. In practice, it is the foreign equivalent of a Brazilian CNPJ for companies or a CPF for individuals. When a Brazilian company pays an overseas supplier, the supplier’s NIF is the identifier used to report who received the payment.
Each country uses its own name and format for this number. In Portugal, the term is NIF. In the United States, the closest terms are EIN and, more broadly, TIN. In Italy, the number may appear as Partita IVA, and in much of Europe VAT numbers are also used. In Brazil, “NIF” is the umbrella term used for foreign tax identifiers.
Key takeaways
NIF is the tax identifier of a foreign supplier.
NIF is the foreign equivalent of CNPJ or CPF.
Brazilian companies use the supplier’s NIF in tax reporting.
From 2027, correct identification becomes more important for imported services.
NIF and CNPJ: what is the difference?
NIF and CNPJ serve the same purpose in different countries. The CNPJ identifies a Brazilian company before the Receita Federal. The NIF is the generic name used for the equivalent foreign tax number in the supplier’s home country. When Brazil records an international payment, withholding, or imported service, it asks for the foreign supplier’s NIF in the same way it asks for a domestic supplier’s CNPJ.
ItemBrazilian companyForeign companyIdentifierCNPJ for legal entities, CPF for individualsNIF, as the generic term used by the Brazilian tax authorityIssued byReceita Federal do BrasilTax authority in the country of originWhere it is usedInvoices, contracts, internal obligationsREINF and imported-service documentation
What is the NIF used for in Brazil today?
When a Brazilian company pays an amount to a beneficiary abroad that is subject to IRRF, the company must identify who received the payment, and that identification is made with the beneficiary’s NIF in EFD-Reinf. The DIRF is no longer the current reporting path for these facts, so older material that still mentions NIF in DIRF is outdated.
In the REINF screen, the company may classify the payment as a beneficiary with NIF, a beneficiary exempt from NIF, or a country that does not issue NIF. Choosing the wrong option can create inconsistencies because tax authorities cross-check the data. If the supplier has a number, the safest path is to find and record the correct one.
Informing the wrong NIF or marking a supplier as exempt only to avoid the search can create inconsistencies and penalties, because the data is cross-checked by the authorities.
Why does NIF become essential again in 2027?
The tax reform changes the scale of the problem. Constitutional Amendment 132/2023 and Complementary Law 214/2025 created IBS and CBS and changed the logic of consumption taxation. CBS begins in 2027, while IBS is phased in later. The key point is that imported goods and services become part of the new tax logic.
That includes software, SaaS, cloud computing, licenses, and other digital services contracted from abroad. In practice, the Brazilian company becomes responsible for collecting the tax on the imported service, and the operation must be documented and classified correctly to preserve the credit. That means identifying the supplier with a NIF and classifying the service with NBS.
NIF is the tax identifier of the foreign supplier. Without it, a company may fail to report the operation correctly in REINF today and may also lose tax credit documentation quality in the new system tomorrow.
Why is finding the NIF the real challenge?
Knowing what a NIF is is the easy part. The operational challenge is finding the correct number for a specific supplier in a specific country under that country’s own naming rules. The same supplier may be identified by different terms depending on the jurisdiction, and not every number is publicly searchable.
In the United States, for example, an EIN is not always available in an open public lookup. In Europe, VAT numbers can often be validated through VIES, but the term used in REINF may still differ from the local label. Each country has its own format, its own rule, and its own exemption logic.
WTM maintains a validated base of foreign supplier NIFs for the platforms Brazilian companies most often contract, including CRM, cloud, IaaS, and AI providers. The Importax verified supplier account helps confirm the NIF, address, and supplier data before reporting.
How do NIF and NBS work together?
NIF and NBS go hand in hand. If NIF answers “who” the supplier is, NBS answers “what” the service is. NBS is the Brazilian service classification code used to document imported services and support IBS and CBS apportionment. For a correct imported-service record, the company needs both the supplier’s NIF and the service’s NBS.
Getting the NBS wrong can also create compliance issues, regardless of intent. The practical rule is simple: NIF identifies the supplier, and NBS identifies the service. Together, they form the documentation base for imported services in the new tax environment.
FAQ
What is NIF?
NIF is the Número de Identificação Fiscal, the tax number that identifies a company or person before the tax authority in the country where the entity is registered. It is the foreign equivalent of CNPJ for companies or CPF for individuals.
Are NIF and CNPJ the same thing?
They serve the same function in different countries. CNPJ identifies a company in Brazil, while NIF is the equivalent foreign tax number used in the supplier’s country of origin.
Do I still need to report NIF in DIRF?
No. DIRF was discontinued for taxable events from January 1, 2025 onward. The foreign beneficiary’s NIF is reported today in EFD-Reinf.
Why will NIF matter more in 2027?
Because tax reform makes IBS and CBS apply to imported services, including software, SaaS, and cloud. The Brazilian company will collect these taxes and may recover them as credit, but only if the supplier is identified with NIF and the service is classified with NBS.
What happens if I do not have the supplier’s NIF?
You may fail to report the operation correctly in REINF and, from 2027 onward, you may compromise the collection and credit recovery process for IBS and CBS on imported services.
Need the NIF of a specific supplier? Speak with WTM.
Related internal resources: digital platform tax reform 2027 and how WTM helps reduce solution costs in Brazil.