How do I start selling into Brazil?
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Who verified what, and when (sources open for check).
📋 Direct Answer
[Figure withdrawn] Check the official page: https://www.gov.br/mdic/pt-br/assuntos/comercio-exterior/en. Public compilation, not tax advice.
Check the official pageTwo paths: sell through a Remessa Conforme–certified platform — the platform, not the seller, is certified; II is 0% up to US$50 customs value from 12 May 2026 and ICMS is always collected at checkout; set up a Brazilian CNPJ entity for bulk import and tax credits. Receita does not publish a monthly sales figure that forces CNPJ. Until 11 May 2026 the certified-site II rate up to US$50 was 20%.
📝 Step-by-Step Guide
Prerequisites
- •Basic business registration
- •Tax identification number
- 1
Path 1: Cross-Border via Remessa Conforme (No CNPJ) - Step 1
Register on Mercado Livre, Shopee, or Amazon BR marketplace
- 2
Path 1: Cross-Border via Remessa Conforme (No CNPJ) - Step 2
Platform automatically applies Remessa Conforme for cross-border orders
- 3
Path 1: Cross-Border via Remessa Conforme (No CNPJ) - Step 3
II (0% up to US$50 from 12 May 2026) + ICMS collected at checkout on certified sites
- 4
Path 1: Cross-Border via Remessa Conforme (No CNPJ) - Step 4
No CNPJ or IE registration required — platform handles all tax collection and remittance
- 5
Path 1: Cross-Border via Remessa Conforme (No CNPJ) - Step 5
Limitation: 0% II only up to US$50 customs value on certified sites; above that II is 60% with a US$30 discount
- 6
Step 1: CNPJ Registration (Federal Tax ID) - Step 1
Appoint a Brazilian legal representative (sócio or procurador)
- 7
Step 1: CNPJ Registration (Federal Tax ID) - Step 2
Register with Receita Federal (Brazilian IRS) for CNPJ
- 8
Step 1: CNPJ Registration (Federal Tax ID) - Step 3
Obtain digital certificate (e-CNPJ) for electronic tax filing
- 9
Step 1: CNPJ Registration (Federal Tax ID) - Step 4
Open a Brazilian business bank account linked to CNPJ
- 10
Step 2: IE Registration (State Tax ID) - Step 1
Register with the state tax authority (Secretaria da Fazenda) in your operating state
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| Path 1: Cross-Border via Remessa Conforme (No CNPJ) | R$0 registration; 0% II up to US$50 on certified sites from 12 May 2026; ICMS still due (commercial quote) | one-time |
| Total Estimate | $0 – $50 | Per BR filing |
Brazil tax penalties accumulate quickly — late filing penalty is 0.33% per month + SELIC interest
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓Brazil tax penalties accumulate quickly — late filing penalty is 0.33% per month + SELIC interest
CNPJ cancellation is difficult and takes 6+ months — register only when truly needed
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓CNPJ cancellation is difficult and takes 6+ months — register only when truly needed
Simples Nacional election is binding for at least 12 months — choose carefully at CNPJ registration
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓Simples Nacional election is binding for at least 12 months — choose carefully at CNPJ registration
Item by Item
InfoPath 1: Cross-Border via Remessa Conforme (No CNPJ)R$0 seller registration on Receita pages; II 0% up to US$50 on certified sites from 12 May 2026 (ICMS still due)1 week
- 1Register on a marketplace that is a Receita-certified PRC company (list published by Receita)
- 2The platform collects II and ICMS at checkout for PRC orders; you do not register Remessa Conforme yourself
- 3From 12 May 2026: II 0% up to US$50 customs value; above that, II 60% with a US$30 duty discount
- 4ICMS is always due (Receita cites 17–20% by state). RTS does not add PIS/COFINS on these parcels
- 5A CNPJ is a separate local-entity path, not a PRC threshold
InfoStep 1: CNPJ Registration (Federal Tax ID)commercial quote — confirm with the provider; this page does not publish a fixed official fee2-4 weeks
- 1Appoint a Brazilian legal representative (sócio or procurador)
- 2Register with Receita Federal (Brazilian IRS) for CNPJ
- 3Obtain digital certificate (e-CNPJ) for electronic tax filing
- 4Open a Brazilian business bank account linked to CNPJ
InfoStep 2: IE Registration (State Tax ID)commercial quote — confirm with the provider; this page does not publish a fixed official fee1-2 weeks
- 1Register with the state tax authority (Secretaria da Fazenda) in your operating state
- 2Obtain IE (Inscrição Estadual) for ICMS collection and filing
- 3IE is required for: interstate sales, ICMS collection, state-level tax returns
InfoStep 3: ICMS Compliance Setupcommercial quote — confirm with the provider; this page does not publish a fixed official feeOngoing from registration
- 1Calculate ICMS rate based on buyer's state (17-25% depending on state)
- 2Set up ICMS collection in your marketplace checkout
- 3File monthly ICMS returns (DAS under Simples Nacional or separate GARE filings)
- 4Claim ICMS credits on imported goods (requires proper customs documentation)
Comparison
| Cross Border | Local Entity | |
|---|---|---|
| CNPJ Required? | No | Yes |
| IE Required? | No | Yes |
| Import Tax Rate (S$50) | 20% | 60% (but can claim credits) |
| Tax Credit Recovery | Not available | Available (ICMS, PIS, COFINS) |
| Monthly Filing Required | No (platform handles) | Yes (DAS or separate filings) |
Common Mistakes
❌ Registering CNPJ before volume justifies the overhead
💥 Consequence:
✅ Fix:
❌ Ignoring PIS/COFINS filing obligation after CNPJ registration
💥 Consequence:
✅ Fix:
❌ Not choosing Simples Nacional for small sellers
💥 Consequence:
✅ Fix:
Seller Paths
Start cross-border → scale to local entity
- 1. Month 1-3: Sell via Remessa Conforme (no CNPJ)
- 2. Month 3-6: Register CNPJ + IE when volume justifies
- 3. Month 6+: File Simples Nacional, claim tax credits 1-3 months, 3-6 months
Next Steps
Get a free compliance assessment
Continue →Related Questions
Sources
- • Receita Federal: Programa Remessa Conforme
- • Receita Federal: Tributação (encomendas internacionais)
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.