Primary and Secondary Economic Activities
Posted: Thu Jan 23, 2025 3:22 am
The Main and Secondary Economic Activities contained in the CNPJ are defined by the CNAE code (National Classification of Economic Activities). This code is essential to identify the economic activities that the company can carry out, ensuring correct taxation and the issuance of invoices.
Each company must register a main economic activity, which is its main source of income, and may register secondary economic activities, which are other activities that the company may carry out in addition to its main activity.
Choosing the correct CNAE code is essential for the company's legal and peru mobile phone number tax compliance, as it determines which taxes and contributions the company must collect. In addition, the CNAE code is used by several government agencies for statistical and public policy purposes, helping to map the country's economic profile.
See the complete list of CNAEs: Economic Activity
4. Type of Company
In the CODE AND DESCRIPTION OF LEGAL NATURE field, it is possible to identify the category of the company associated with the CNPJ. In other words, there is a code and a detailed description of the type of entity.
When the code starts with the number 1 , it refers to a Public Administration CNPJ.
When the code starts with the number 2 , the CNPJ refers to Business Entities.
When the code starts with the number 3 , the CNPJ refers to Non-Profit Entities.
Below are the best-known examples:
124-4 - Municipality - This Legal Nature refers to Municipalities, legal entities under internal public law, entities endowed with autonomy and members of the Federative Republic of Brazil, provided for in articles 1 and 18 of the Federal Constitution.
206-2 - Limited Liability Company - This Legal Nature includes entities with a legal personality under private law, of a business nature, whose share capital is divided into equal or unequal shares, with one or more shares being allocated to each partner, who is limited to the value of their shares, but all partners are jointly and severally liable for the full payment of the share capital. The firm or corporate name is always followed by the word “limited” or Ltda.”
213-5 - Entrepreneur (Individual) - This Legal Nature includes the entrepreneur, an individual, who professionally carries out an economic activity, organized for the production or circulation of goods or services, without constituting a legal entity and without the participation of any partner, but who, for Income Tax purposes, is considered a legal entity. The entrepreneur must register with the Commercial Board before starting his/her activity. The entrepreneur is unlimitedly liable for the business obligations assumed. Legal basis: Civil Code (Law 10.406 of 10/01/2002, art. 966 et seq.)
308-5 - Condominium Building - This legal nature includes condominium buildings, horizontal or vertical, residential, commercial or mixed; and also shopping centers.
See the full list: Codes of Legal Nature
5. Tax Address
The tax address contained in the CNPJ is the place where the company is officially registered for inspection and official correspondence purposes. This address is crucial for the Federal Revenue Service and other government agencies, as it allows the company to be located for audits, inspections and sending of notifications. In addition, the tax address is used to determine tax jurisdiction, that is, which municipality or state will be responsible for collecting taxes from the company.
6. Email Address and Telephone Number
The electronic address and telephone number contained in the CNPJ card are essential information for official communication between the company, government agencies and its customers. The electronic address, which is an email, is used to send notifications, announcements and important updates that may impact the company's operations.
The telephone number registered with the CNPJ is another form of direct contact that can be used for checks, audits and other needs that require more immediate communication. Keeping this data always updated in the CNPJ registry is essential to ensure that the company is always accessible and in compliance with legal requirements.
Each company must register a main economic activity, which is its main source of income, and may register secondary economic activities, which are other activities that the company may carry out in addition to its main activity.
Choosing the correct CNAE code is essential for the company's legal and peru mobile phone number tax compliance, as it determines which taxes and contributions the company must collect. In addition, the CNAE code is used by several government agencies for statistical and public policy purposes, helping to map the country's economic profile.
See the complete list of CNAEs: Economic Activity
4. Type of Company
In the CODE AND DESCRIPTION OF LEGAL NATURE field, it is possible to identify the category of the company associated with the CNPJ. In other words, there is a code and a detailed description of the type of entity.
When the code starts with the number 1 , it refers to a Public Administration CNPJ.
When the code starts with the number 2 , the CNPJ refers to Business Entities.
When the code starts with the number 3 , the CNPJ refers to Non-Profit Entities.
Below are the best-known examples:
124-4 - Municipality - This Legal Nature refers to Municipalities, legal entities under internal public law, entities endowed with autonomy and members of the Federative Republic of Brazil, provided for in articles 1 and 18 of the Federal Constitution.
206-2 - Limited Liability Company - This Legal Nature includes entities with a legal personality under private law, of a business nature, whose share capital is divided into equal or unequal shares, with one or more shares being allocated to each partner, who is limited to the value of their shares, but all partners are jointly and severally liable for the full payment of the share capital. The firm or corporate name is always followed by the word “limited” or Ltda.”
213-5 - Entrepreneur (Individual) - This Legal Nature includes the entrepreneur, an individual, who professionally carries out an economic activity, organized for the production or circulation of goods or services, without constituting a legal entity and without the participation of any partner, but who, for Income Tax purposes, is considered a legal entity. The entrepreneur must register with the Commercial Board before starting his/her activity. The entrepreneur is unlimitedly liable for the business obligations assumed. Legal basis: Civil Code (Law 10.406 of 10/01/2002, art. 966 et seq.)
308-5 - Condominium Building - This legal nature includes condominium buildings, horizontal or vertical, residential, commercial or mixed; and also shopping centers.
See the full list: Codes of Legal Nature
5. Tax Address
The tax address contained in the CNPJ is the place where the company is officially registered for inspection and official correspondence purposes. This address is crucial for the Federal Revenue Service and other government agencies, as it allows the company to be located for audits, inspections and sending of notifications. In addition, the tax address is used to determine tax jurisdiction, that is, which municipality or state will be responsible for collecting taxes from the company.
6. Email Address and Telephone Number
The electronic address and telephone number contained in the CNPJ card are essential information for official communication between the company, government agencies and its customers. The electronic address, which is an email, is used to send notifications, announcements and important updates that may impact the company's operations.
The telephone number registered with the CNPJ is another form of direct contact that can be used for checks, audits and other needs that require more immediate communication. Keeping this data always updated in the CNPJ registry is essential to ensure that the company is always accessible and in compliance with legal requirements.