Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
414 *LEI: Is the use of an annually updated Legal Entity Identifier (LEI, developed under the guidance of the Financial Stability Board, FSB) mandatory for all companies? No
 Data Date: 2019

Notes

 
The National Registry of Legal Entities will include the LEI for entities that have this identifier only (Receita federal, 2018). The level of update to be required is not clear.

Sources

https://www.gleif.org/en/about-lei/regulatory-use-of-the-lei
 
http://www.leiroc.org/lei/uses.htm
 
http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=73658&visao=anotado