What are the tax registration requirements for selling to Brazil?

Last updated: 2026-08-02·Verified: 2026-08-02

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📋 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.

3
Requirements
Varies significantly
Est. Total Cost
3-6 months
Timeline

Item by Item

RequiredRemessa Conforme Registration
Varies2-4 weeks
  1. 1Register with Brazilian Federal Revenue (Receita Federal)
  2. 2Comply with Remessa Conforme for B2C sales under R$50
  3. 3Collect ICMS on low-value imports at point of sale
RequiredTax Representative
R$5,000-20,000/year1-2 months
  1. 1Appoint a Brazilian fiscal representative (CPF or CNPJ holder)
  2. 2Representative handles tax filings and compliance
  3. 3Required for non-resident e-commerce sellers
If applicableMulti-State Tax Compliance
VariesOngoing
  1. 1ICMS rates vary by state (7-18%)
  2. 2May need to register in each state where you have customers
  3. 3Use tax automation software for multi-state compliance

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Sources

  • 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.