CNAE Brazil: Classificação Nacional de Atividades Econômicas - National Classification of Economic Activities
The CNAE (Classificação Nacional de Atividades Econômicas) is Brazil's national classification system for economic activities, designed to standardize the categorization of business establishments in the country. The CNAE, managed by the Instituto Brasileiro de Geografia e Estatística (IBGE), was first introduced in 1994 and last updated in 2018. It is based on the United Nation's ISIC and structured into five levels with the broad Sections at the highest level of the system and more detailed Subclasses at the bottom. The CNAE is used extensively across Brazil's public and private sector.
Metadata
| Publisher type | National |
| Publisher(s) | |
| Jurisdictions | Brazil |
Versions
CNAE 2.0/CNAE Subclasses 2.3 (Current)
CNAE Subclasses 2.3, in force since 1 January 2019, is an extension of CNAE 2.0 (released in 2006 and currently valid) to which it adds a fifth level. CNAE 2.0/CNAE Subclasses 2.3 is partly based on the United Nation's ISIC Rev. 4.
Changes Between CNAE 2.0/CNAE Subclasses 2.2 and CNAE 2.0/CNAE Subclasses 2.3
Nine new Subclasses were established in CNAE Subclasses 2.3 while six Subclasses from CNAE Subclasses 2.2 were removed. The net result is an increase in the number of Subclasses from 1329 in CNAE Subclasses 2.2 to 1332 in CNAE Subclasses 2.3. Among the deleted Subclasses of CNAE Subclasses 2.2 are manufacturing activities like 1610-2/01 (Sawmills with wood cutting) and 1610-2/02 (Sawmills without wood processing). The new Subclasses in CNAE Subclasses 2.3 include trade-related ones like Subclasses 4541-2/06 (Retail trade of new parts and accessories for motorcycles and scooters), 4541-2/07 (Retail trade of used parts and accessories for motorcycles and scooters), and 4713-0/04 (Department stores or magazines, except duty-free shops), and 4713-0/05 (Duty-free shops at airports, ports and at land borders).
Structure of CNAE 2.0/CNAE Subclasses 2.2
Section: 21 Sections identified by the letters A to U.
Division: 87 Divisions identified by two-digit numeric codes.
Group: 285 Groups identified by three-digit numeric codes.
Class: 673 Classes identified by four-digit numeric codes and verifier digits (e.g. Class 10.12-1).
Subclass: 1332 Subclasses identified by seven-digit codes including verifier digits (e.g Subclass 1012-1/01).
In CNAE, a verifier digit (dígito verificador in Portuguese) is added to the class codes for purposes of consistency in administrative records. The table below shows the number of subcategories in each of the 21 sections of CNAE 2.0/CNAE Subclasses 2.3. The most detailed Section is Section C (Manufacturing) with 420 Subclasses, followed by Section G (Trade; repair of motor vehicles and motorcycles) with 226 Subclasses, and Section A (Agriculture, livestock, forest production, fisheries and aquaculture) with 122 Subclasses.
Section | Title | Divisions | Groups | Classes | Subclasses |
A | Agriculture, livestock, forest production, fisheries and aquaculture | 3 | 12 | 34 | 122 |
B | Extractive industries | 5 | 8 | 16 | 45 |
C | Manufacturing | 24 | 103 | 258 | 420 |
D | Electricity and gas | 1 | 3 | 6 | 8 |
E | Water, sewage, waste management and decontamination activities | 4 | 6 | 11 | 14 |
F | Construction | 3 | 9 | 21 | 47 |
G | Trade; repair of motor vehicles and motorcycles | 3 | 22 | 95 | 226 |
H | Transportation, storage, postal and courier services | 5 | 19 | 34 | 70 |
I | Accommodation and food service activities | 2 | 4 | 5 | 16 |
J | Information and communications | 6 | 14 | 32 | 47 |
K | Financial, insurance and related services activities | 3 | 16 | 38 | 65 |
L | Real estate activities | 1 | 2 | 3 | 6 |
M | Professional, scientific and technical activities | 7 | 14 | 19 | 40 |
N | Administrative and support service activities | 6 | 19 | 34 | 54 |
O | Public administration, defense and social security | 1 | 3 | 9 | 9 |
P | Education | 1 | 6 | 14 | 23 |
Q | Human health and social services | 3 | 11 | 13 | 53 |
R | Arts, culture, sport and recreation | 4 | 5 | 13 | 28 |
S | Other service activities | 3 | 7 | 16 | 37 |
T | Domestic services | 1 | 1 | 1 | 1 |
U | International bodies and other extraterritorial institutions | 1 | 1 | 1 | 1 |
Total | 87 | 285 | 673 | 1332 |
In CNAE-Subclasses 2.3, 404 Subclasses have the same title as their parent Class, while the remaining 928 Subclasses derive from 266 classes. For example, the Class 13.11-1 (Preparation and spinning of cotton fibers) has only the Subclass 1311-1/00 (Preparation and spinning of cotton fibers) while the Class 86.40-2 (Diagnostic and therapeutic complementation services) has 15 Subclasses including, among others, 8640-2/01 (Pathological and cytological anatomy laboratories); 8640-2/02 (Clinical laboratories); 8640-2/03 (Dialysis and nephrology services); 8640-2/04 (Tomography services); and 8640-2/05 (Diagnostic imaging services using ionizing radiation, except tomography)
Resources
CNAE 2.0/CNAE Subclasses 2.2 (Legacy)
CNAE Subclasses 2.2 was in force from 2015 to 2018. CNAE Subclasses 2.2 is an extension of CNAE 2.0 (released in 2006 and currently valid) to which it adds a fifth level. CNAE 2.0/CNAE Subclasses 2.2 is partly based on the United Nation's ISIC Rev. 4.
Changes Between CNAE 2.0/CNAE Subclasses 2.1 and CNAE 2.0/CNAE Subclasses 2.2
CNAE Subclasses 2.2 created 20 new Subclasses and excluded nine Subclasses from CNAE Subclasses 2.1. This resulted in an increase in the number of Subclasses from 1318 in CNAE Subclasses 2.1 to 1329 in CNAE Subclasses 2.2. Among the deleted Subclasses of CNAE Subclasses 2.1 are 2013-4/00 (Manufacture of manures and fertilizers) and services like 7410-2/01 (Design) and 9609-2/03 (Housing, hygiene and beautification of animals), from which originate more specific Subclasses in CNAE Subclasses 2.2. The new Subclasses in CNAE Subclasses 2.2 include, among others, Subclasses 2013-4/01 (Manufacture of organomineral fertilizers), 6201-5/02 (Web design), 7410-2/03 (Product design), 8020-0/01 (Monitoring activities of electronic security systems), 9609-2/07 (Housing of domestic animals), and 9609-2/08 (Hygiene and beautification of domestic animals). Some items were also renamed such as the Subclass 9602-5/01 from Hairdressers in CNAE Subclasses 2.1 to Hairdressers, manicures and pedicures in CNAE Subclasses 2.2.
Structure of CNAE 2.0/CNAE Subclasses 2.2
Section: 21 Sections identified by the letters A to U.
Division: 87 Divisions identified by two-digit numeric codes.
Group: 285 Groups identified by three-digit numeric codes.
Class: 673 Classes identified by four-digit numeric codes and verifier digits.
Subclass: 1329 Subclasses identified by seven-digit codes including verifier digits.
Resources
CNAE 2.0/CNAE Subclasses 2.1 (Legacy)
CNAE Subclasses 2.1 was in force from 2010 to 2015. CNAE Subclasses 2.1 is an extension of CNAE 2.0 (released in 2006 and currently valid) to which it adds a fifth level. CNAE 2.0/CNAE Subclasses 2.1 is partly based on the United Nation's ISIC Rev. 4.
Changes Between CNAE 2.0/CNAE Subclasses 2.0 and CNAE 2.0/CNAE Subclasses 2.1
In CNAE Subclasses 2.1, the number of Subclasses increased to 1318 from 1301 in CNAE Subclasses 2.0. In CNAE Subclasses 2.1, 26 new Subclasses were added, and 9 Subclasses were removed compared to CNAE Subclasses 2.0. These include manufacturing activities such as 1099-6/07 (Manufacture of diet foods and dietary supplements) and 1122-4/04 (Manufacture of isotonic drinks) as well as the electricity-related Subclasses 3511-5/01 (Electricity generation) and 3511-5/02 (Activities of coordination and control of the generation and transmission of electricity). Subclasses for personal services were also added such as 8690-9/03 (Acupuncture activities), 8690-9/04 (Podiatry activities); 9609-2/05 (Sauna and bath activities), and 9609-2/06 (Tattoo and piercing services).
Structure of CNAE 2.0/CNAE Subclasses 2.1
Section: 21 Sections identified by the letters A to U.
Division: 87 Divisions identified by two-digit numeric codes.
Group: 285 Groups identified by three-digit numeric codes.
Class: 673 Classes identified by four-digit numeric codes and verifier digits.
Subclass: 1318 Subclasses identified by seven-digit codes including verifier digits.
Resources
CNAE 2.0/CNAE Subclasses 2.0 (Legacy)
CNAE Subclasses 2.0 was in force from 2007 to 2010. CNAE Subclasses 2.0 is an extension of CNAE 2.0 (released in 2006 and currently valid) to which it adds a fifth level. CNAE 2.0/CNAE Subclasses 2.0 is partly based on the United Nation's ISIC Rev. 4.
Changes Between CNAE 1.0/CNAE Fiscal 1.1 and CNAE 2.0/CNAE Subclasses 2.0
In CNAE 2.0, the system was extensively reorganized, and all activities were recoded reflecting the change in the international standard from ISIC Rev. 3.1 to ISIC Rev. 4. There was increase in detail at all five levels of the system. Moreover, the name of the fifth level – the Subclasses – no longer makes reference to tax use (CNAE-Fiscal), and is now treated more broadly, as a detail for use by all public agencies in Brazil.
Structure of CNAE 2.0/CNAE Subclasses 2.0
Section: 21 Sections identified by the letters A to U.
Division: 87 Divisions identified by two-digit numeric codes.
Group: 285 Groups identified by three-digit numeric codes.
Class: 673 Classes identified by four-digit numeric codes and verifier digits.
Subclass: 1301 Subclasses identified by seven-digit codes including verifier digits.
Resources
CNAE 1.0/CNAE-Fiscal 1.1 (Legacy)
CNAE-Fiscal 1.1 was in force from 2003 to 2006. CNAE Fiscal 1.1 is an extension of CNAE 1.0 to which it adds a fifth level. CNAE 1.0/CNAE Fiscal 1.1 is partly based on the United Nation's ISIC Rev. 3.1.
Changes Between CNAE 1.0/CNAE Fiscal 1.0 and CNAE 1.0/CNAE Fiscal 1.1
In CNAE-Fiscal 1.1, the number of Subclasses increased from 1147 to 1183 in CNAE-Fiscal 1.0. Fiscal codes (Subclasses) were created across the different sections of the system. These include metal production activities such as 2724-3/01 (Production of flat-rolled carbon steel, coated or uncoated), 2724-3/02 (Production of flat-rolled special steel), 2725-1/01 (Production of seamless tubes and pipes), and 2726-0/01 (Production of steel wires). Reflecting increasing rates of computer usage at the time, the Subclasses 5165-9/01 (Wholesale trade of computer equipment, parts and pieces) and 8099-3/04 (Computer courses) were also added in CNAE Fiscal 1.1.
Structure of CNAE 1.0/CNAE-Fiscal 1.1
Section: 17 Sections identified by the letters A to Q.
Division: 59 Divisions identified by two-digit numeric codes.
Group: 223 Groups identified by three-digit numeric codes.
Class: 581 Classes identified by four-digit numeric codes and verifier digits.
Fiscal code (Subclass): 1183 Subclasses identified by seven-digit codes including verifier digits.
Resources
CNAE 1.0/CNAE-Fiscal 1.0 (Legacy)
CNAE-Fiscal 1.0 was in force from 2001 to 2003. CNAE Fiscal 1.0 is an extension of CNAE 1.0 to which it adds a fifth level. CNAE 1.0/CNAE Fiscal 1.0 is partly based on the United Nation's ISIC Rev. 3.1.
Changes Between CNAE/CNAE Fiscal and CNAE 1.0/CNAE Fiscal 1.0
CNAE was updated to CNAE 1.0 in 2002 in line with the change in the international standard from ISIC Rev. 3 to ISIC Rev. 3.1. In CNAE-Fiscal 1.0, the number of Subclasses increased to 1147 from 1094 in CNAE-Fiscal with several new Fiscal codes (Subclasses) across the system. These include agricultural activities such as 0119-8/14 (Sunflower cultivation), 0119-8/15 (Watermelon cultivation), 0121-0/01 (Onion cultivation), and 0121-0/02 (Garlic cultivation). The emergence of recycling is reflected in new codes such as 3710-9/01 (Recycling of aluminium scrap), 5155-1/01 (Wholesale trade of waste and scrap metal), 5155-1/02 (Wholesale trade of waste and non-metallic scrap – excluding recyclable paper and paperboard), and 5155-1/03 (Wholesale trade of waste paper and recyclable cardboard).
Structure of CNAE 1.0/CNAE-Fiscal 1.0
Section: 17 Sections identified by the letters A to Q.
Division: 59 Divisions identified by two-digit numeric codes.
Group: 223 Groups identified by three-digit numeric codes.
Class: 581 Classes identified by four-digit numeric codes and verifier digits.
Fiscal Code (Subclass): 1147 Subclasses identified by seven-digit codes including verifier digits.
Resources
CNAE/CNAE-Fiscal (Legacy)
CNAE-Fiscal was in force from 1998 to 2002. CNAE-Fiscal adds a fifth level to CNAE which was first published in 1994 and used until 2002. CNAE/CNAE-Fiscal is partly based on the United Nation's ISIC Rev. 3.
Structure of CNAE/CNAE-Fiscal
Section: 17 Sections identified by the letters A to Q.
Division: 59 Divisions identified by two-digit numeric codes.
Group: 223 Groups identified by three-digit numeric codes.
Class: 563 Classes identified by four-digit numeric codes and verifier digits.
Fiscal Code (Subclass): 1094 Subclasses identified by seven-digit codes including verifier digits.
Resources
CNAE - Codes with their titles (in Portuguese): CNAE (1994) is included in pages 115-141 of the 1994 Brazilian Business Productive Structure (Estrutura Produtiva Empresarial Brasileira).
Where is it used?
Brazil's national statistical office (IBGE) is the primary user of the CNAE. CNAE codes are used extensively in the presentation of data by type of economic activity in Brazil. It forms the base of major surveys in Brazil such as the Annual Survey of Industry, as well as Sectoral Indexes and System of National Accounts. CNAE codes are also included in various administrative databases including Brazil's Central Registry of Enterprises (CEMPRE).
CNAE codes are also used for other administrative purposes such as tax administration and eligibility for government programs. For example, different social security contribution (CPRB) rates apply to different industries just as only selected industries are eligible to participate in the Microempreendedor Individual (MEI) program in Brazil which supports small businesses.
In the private sector, CNAE codes feature prominently in business intelligence services like B2B audience segmentation and email marketing offered by companies such as Saresa Experian. Moreover, corporate databases with CNAE codes are widely used in many other types of market research as well as credit and investment analysis.
Brazil-focused academic research has used CNAE codes in the study of issues such as linkages between industries and regional diversification and the analysis of workplace accidents.