Two filings are required when you leave Brazil and don’t want to be treated as a tax resident anymore. First is the Comunicação de Saída Definitiva do País and later comes the Declaração de Saída Definitiva do País.

The Comunicação is more straightforward. It basically works as a notice that you’ll no longer be living in Brazil and therefore won’t be paying taxes. All you need to do is fill out a form online with your taxpayer ID (CPF) number and latest tax return filing number. In addition, anyone paying you an income must be notified so that they start withholding taxes.

The Declaração, however, demands more attention as it’s the final step with Brazil’s federal tax authority (Receita Federal). Since it’s similar to the annual tax return declaration, the assets held, payments made and income received until the exit must be reported. Penalties for late filing of the Declaração start at BRL$165.74 and increase at the rate of 1% per month over the amount owed in income tax (up to 20%).

Both filings are done electronically with the Receita Federal, but their deadlines are different. The Comunicação is due by the last day of February of the following year. The Declaração, on the other hand, follows the regular deadline for the annual tax return declaration, which is April 30 of the following year.

So in a nutshell, these filings serve to make sure that no problems will arise with your taxpayer ID (CPF) in the future.