Cadastro de Atividade Econômica da Pessoa Física (CAEPF) torna-se obrigatório a partir de hoje

Cadastro de Atividade Econômica da Pessoa Física (CAEPF) torna-se obrigatório a partir de hoje

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O novo cadastro, em produção de forma facultativa desde 1º de outubro de 2018, já conta com mais de 150 mil inscritos

O Cadastro de Atividade Econômica da Pessoa Física (CAEPF), em produção de forma facultativa desde 1º de outubro de 2018, tornou-se obrigatório em 15 de janeiro de 2019 e atingiu a marca de 150 mil contribuintes registrados. Desses 121 mil são Contribuintes Individuais e os restantes são Segurados Especiais, conforme a legislação tributária vigente.

O CAEPF é o cadastro administrado pela Receita Federal que reúne informações das atividades econômicas exercidas pela pessoa física. Ele proporciona um meio eficiente de coletar, identificar, gerir e acessar os dados cadastrais relativos às atividades econômicas exercidas pelas pessoas físicas, servindo de apoio aos demais sistemas da Receita Federal, bem como a outros órgãos da administração pública. A norma que regulamenta o CAEPF é a Instrução Normativa RFB nº 1.828, de 2018.

A Coordenação-Geral de Gestão de Cadastros (Cocad) lembra que o CAEPF substitui a matricula CEI de Pessoa Física e torna-se importante para o cumprimento de obrigações tributárias tais como o eSocial.

Quem está obrigado a se inscrever?

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a) Contribuinte Individual, conforme definido na Lei nº 8.212, de 1991, quando a ele se aplicar pelo menos uma das situações abaixo:

Possua segurado que lhe preste serviço;

  • • Titular de Cartório, sendo a inscrição no CAEPF emitida em nome do titular, ainda que a respectiva serventia seja registrada no CNPJ;
  • Pessoa física não produtor rural, que adquire produção rural para venda, no varejo, a consumidor pessoa física, nos termos do inciso II do §7º do art. 200 do Regulamento da Previdência Social (RPS), aprovado pelo Decreto nº 3.048, de 6 de maio de 1999;
  • Produtor rural contribuinte individual; e

b) Segurado Especial, conforme definido na Lei nº 8.212, de 1991.

Onde encontro mais explicações?

A página oficial com informações do CAEPF – incluindo perguntas mais frequentes – é disponibilizada pela Cocad aqui.

Fonte: Receita Federal
Data: 15 de janeiro de 2019
Acesso: 18 de janeiro de 2019

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