Who this guide is for
This guide is for foreign companies and investors that will open a company in Brazil and have no office, shop or address of their own in the country.
Every CNPJ has an address. It appears in the company's public data, it defines the municipality where the company is registered and it receives the tax correspondence. The choice of the address is part of the planning of the incorporation, together with the structure and the partner's documents.
Short answer. A registered address, or tax address, is an address in São Paulo that Move Advisory provides to register the CNPJ, without the partner having to use their own residence or rent a space.
Whether an address is accepted depends on the activity and on the municipality, which set the local rules. So the address is defined in the diagnosis, together with the company's activity.
General information as of October 2026. Confirm your case with your advisors.
What it is, in practice
Move provides the address, in São Paulo, for the registration of the company. The company uses this address in the CNPJ registration.
The benefits:
- It preserves the partner's home address.
- It gives more privacy, because the residence does not appear in the company's public data.
- It provides an address suitable for the tax registration.
- It avoids the cost of a physical office.
- It is included in Move's accounting plans.
When it makes sense
- The partner lives abroad and the Brazilian company has no office yet.
- The company's team works remotely.
- The company provides services or sells through digital channels.
What the address decides
- The company's municipality. It is where the company is registered and where, as a rule, the municipal taxes, such as the ISS, are due. The choice of the city has a tax effect.
- The registration. The address appears in the company's public data.
- Compatibility with the activity. The declared address must be compatible with the activity carried out.
And the foreign partner?
A partner or administrator who lives abroad is identified in the registration as resident abroad. An individual needs a CPF. Someone abroad can request it on the Receita's website, and Brazilian consulates serve in person those who need it. A foreign company that is a partner needs a CNPJ and a representative in Brazil with powers to manage its assets and represent it before the Receita (Normative Instruction RFB 1,863/2018, article 7, paragraph 1). See our guide on apostille and power of attorney.
How to contract with Move
- Form. You send your details and we get in touch.
- Documents. Once we receive the documents, we send the contract.
- Signature. With the contract signed, the company already has a registered address.
What the address does not do
- It does not replace the opening of the CNPJ, the city registration or the sector licences.
- It does not settle the choice of the city, which changes the ISS and the local rules.
Legal basis and sources
Rules and guidance used in this guide, checked in October 2026:
- Normative Instruction RFB 1,863/2018 (CNPJ), articles 7 and 21.
- Receita Federal: guidance for legal entities domiciled abroad, and identification of a partner resident or domiciled abroad.
- Ministry of Foreign Affairs: CPF for residents abroad.
- Move page on the tax address.
How we work
Move Advisory is the consulting area of Move Online, an accounting firm in São Paulo founded in 2017. We define the address together with the activity and the structure, and we handle the registrations on the Brazilian side. See the services page.