What are the tax registration requirements for selling to Brazil?
Last updated: 2026-08-02·Verified: 2026-08-02
📋 Direct Answer
Brazil has complex multi-layered taxes: (1) ICMS (state sales tax) — varies by state, 7-18%, (2) IPI (federal excise) — varies by product, (3) PIS/COFINS (federal social contributions) — ~9.25% combined, (4) ISS (service tax) — for digital services. For e-commerce sellers: Remessa Conforme program requires registration for B2C sales under R$50. Non-resident sellers must appoint a Brazilian tax representative. Cost: varies significantly. Timeline: 3-6 months.
Item by Item
RequiredRemessa Conforme RegistrationVaries2-4 weeks
- 1Register with Brazilian Federal Revenue (Receita Federal)
- 2Comply with Remessa Conforme for B2C sales under R$50
- 3Collect ICMS on low-value imports at point of sale
RequiredTax RepresentativeR$5,000-20,000/year1-2 months
- 1Appoint a Brazilian fiscal representative (CPF or CNPJ holder)
- 2Representative handles tax filings and compliance
- 3Required for non-resident e-commerce sellers
If applicableMulti-State Tax ComplianceVariesOngoing
- 1ICMS rates vary by state (7-18%)
- 2May need to register in each state where you have customers
- 3Use tax automation software for multi-state compliance
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- • Receita Federal do Brasil
- • Remessa Conforme program guidelines
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.