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International tax · SPD Advocacia

Moving abroad or already left Brazil? We file the departure notice and return and regularize your CPF

The firm files the departure notice, prepares and submits the departure tax return and regularizes those who left without notifying. It also notifies paying sources and reviews the MEI, the company and the bank account that remain in Brazil.

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How does permanent departure work with the Federal Revenue?

Departure has two steps. The first is the Notice of Permanent Departure from Brazil, filed online between the departure date and the last day of February of the following year. The second is the Permanent Departure Tax Return, submitted the following year, by the annual income tax return deadline. One does not replace the other. The rules are in Normative Instruction SRF 208/2002 and in the Income Tax Regulation (Decree 9.580/2018, art. 14).

Those who leave temporarily and stay more than 12 consecutive months abroad also become non-residents. On permanent departure, the return covers income from January 1 to the day before departure; on temporary departure, up to the day the 12 months abroad are completed. After that, a non-resident answers in Brazil only for Brazilian-source income, such as rent, investments and sales of assets, which become subject to withholding or final taxation. Banks, tenants and other paying sources must be notified of the change.

Those who left without notifying can regularize. If the departure is still within the period in which the Revenue can collect the tax, regularization is done through the departure return for the correct year. For those who left more than six years ago and never notified, the Revenue instructs them to regularize the CPF by email, with the documents it lists, including photo ID, proof of residence abroad and a statement of the departure date. Missing or late returns may lead to a fine (IN SRF 208/2002, art. 13).

What the law says

Key points

Notice

Filed online, from the departure date until the last day of February of the following year.

Tax return

Submitted the year after departure, by the annual income tax return deadline.

Non-resident

Answers in Brazil only for Brazilian-source income, taxed at source or on a final basis.

Return

Someone who arrives to live in Brazil or stays more than 183 days, consecutive or not, within 12 months becomes a resident again.

Sources: Normative Instruction SRF 208/2002; Decree 9.580/2018 (Income Tax Regulation), art. 14; Law 9.249/1995, art. 18; Complementary Law 123/2006, arts. 17, II, and 18-A, § 1; BCB Resolution 277/2022, art. 67; Federal Revenue (gov.br, service to report permanent departure).

What is your case?

Situations the firm handles

Notice

Departure notice filed

We file the Notice of Permanent Departure with the Revenue, from the departure date until the end of February of the following year.

IN SRF 208/2002, art. 11-A
Tax return

Departure return prepared and submitted

We prepare and submit the Permanent Departure Tax Return, with the calculation of any tax due.

Decree 9.580/2018, art. 14
Late filing

Regularization for those who left without notifying

We submit the departure return for the correct year or, for those who left more than six years ago, file the CPF regularization request with the Revenue.

Case analysis
Notices

Notice to paying sources

We draft and send notice of the change to banks, tenants, agencies and other paying sources.

IN SRF 208/2002, art. 10
Company

Review of the MEI and Simples

Written review of the MEI or of the company under Simples Nacional, with the steps the law requires of those who move abroad.

LC 123/2006, arts. 17, II, and 18-A
Bank

Non-resident account

Request to the bank to keep the account in reais as a non-resident account, at an institution authorized to operate foreign exchange.

BCB Resolution 277/2022, art. 67
This page provides general information, does not replace an analysis of the case and does not guarantee results.

Step by step

How the firm works

  1. Request. You tell us about the case and send the documents through the form on this page.
  2. Proposal. We send in writing what will be done and the fees, before any engagement.
  3. Contract. You sign the contract and the power of attorney electronically, wherever you are.
  4. Delivery. We file the notice, submit the departure return and send you the Revenue receipts, with updates on WhatsApp.
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Answer the questions one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary on WhatsApp. Everything is protected by attorney-client confidentiality.

Common questions

Frequently asked questions

Who needs to file a permanent departure?

Anyone who leaves Brazil to live abroad, and also those who left temporarily and completed 12 consecutive months abroad.

What exactly do you deliver?

The departure notice filed, the departure return submitted with the receipt, regularization for those who left without notifying, notices to paying sources, a written review of the MEI or company and the non-resident account request to the bank.

I left years ago and never notified. What now?

It can be regularized. Within the period in which the Revenue can collect the tax, we submit the departure return for the right year. For those who left more than six years ago, we file the CPF regularization request with the Revenue.

Will I pay tax in Brazil on what I earn abroad?

No. A non-resident answers here only for Brazilian-source income. Anything that depends on the law of the country where you live is not part of the service; we tell you before you engage us.

Can I keep a bank account in Brazil?

Yes. Central Bank rules allow a non-resident account in reais at a bank authorized to operate foreign exchange, on the same terms as a resident account. The bank must be notified of the change.

How much does it cost?

After the analysis, the firm sends a written fee proposal, before any engagement. Any tax and fines due are paid separately, directly to the Federal Revenue.

Lawyer for permanent departure from Brazil

SPD Advocacia files the departure notice and the permanent departure tax return, regularizes those who left without notifying, notifies paying sources and reviews the MEI, the company and the Brazilian account of those moving or already living abroad.

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Online service throughout Brazil and for Brazilians abroad. Own office in Anápolis, Goiás, Brazil: Av. Juscelino Kubitschek, 500, Genesis Office, rooms 1506 and 1507. About the firm →