Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
201 *Are annual accounts available on a public online record (up to 10 €/US$/GBP)? No, company accounts are not always online (up to 10 €/US$).
 Data Date: 2019

Notes

 
It appears that only Large Brazilian companies must publish their accounts while closed corporations are obliged to do so only if they cross a certain threthold (ey.com). In order to access company information from the Federal Registry of Legal Persons (CNPJ), the CNPJ number of any legal persons must be known (there is no search by name). Then, information includes only the names of shareholders and directors, but no other identity detail. It is possible to obtain the CNJP number of an entity after a search by name in some of Brazil's States Registers (Juntas Comerciais). Additional information from the Juntas, requires a CPF (Brazilian Resident Tax number) from the user, so it is not clear what information may be available. Not all local Registers offer company information online (for example Mina Gerais requires a user to personally go to the Register).

Sources

http://www.jucerja.rj.gov.br/Informacoes/EmpresasPublicas
 
https://www.jucerja.rj.gov.br/Conta/Cadastrar
 
https://www.ey.com/Publication/vwLUAssets/Large_Brazilian_companies_must_publish_financial_statements_in_Official_Gazette/$FILE/2015G_CM5387_Large%20Brazilian%20cos%20must%20publish%20financial%20statements%20in%20Official%20Gazette.pdf
 
https://www.jucesponline.sp.gov.br/Default.aspx
 
http://www.receita.fazenda.gov.br/PessoaJuridica/CNPJ/cnpjreva/Cnpjreva_Solicitacao.asp
 
https://www.jucemg.mg.gov.br/ibr/informacoes+passo-a-passo-servicos+passo-a-passo-consulta-documentos
 
http://en.wikipedia.org/wiki/List_of_company_registers#State_registries