A CNPJ is declared inactive (inapto) by the Federal Revenue when the company fails to submit mandatory declarations for two consecutive years. This status prevents the company from performing various operations such as issuing invoices and participating in government bids.
With an inactive CNPJ, the company cannot issue invoices, perform banking operations, participate in bids, obtain tax clearance certificates, or use the e-CAC portal. Partners may also face restrictions linked to their CPF.
To regularize an inactive CNPJ, all pending declarations (such as DCTF, ECF and ECD) must be submitted and processed by the Federal Revenue. The regularization timeframe varies but usually occurs within 24 hours after submission.
No. Inactive (inapto) means the company is irregular but still exists. Closed (baixado) means the company has been permanently shut down.
Yes. Late submission of declarations may generate fines, but the CNPJ can still be regularized.