How does Brazil tax marketplace sales?
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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[Figure withdrawn] Check the official page: https://www.gov.br/mdic/pt-br/assuntos/comercio-exterior/en.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 pageRemessa Conforme certifies ecommerce companies. On a certified site, II is 0% up to US$50 customs value from 12 May 2026 (it was 20% from 1 Aug 2024 to 11 May 2026). ICMS is always due (17–20% by state). Uncertified sites and values above US$50 use 60% II. Platforms differ in how they collect tax at checkout; that is operational, not a different statutory II rate.
📝 Step-by-Step Guide
Prerequisites
- •Basic business registration
- •Tax identification number
- 1
Remessa Conforme — Import Tax Framework - Step 1
Up to US$50 on a certified site: II 0% from 12 May 2026; ICMS still due (17–20% by state)
- 2
Remessa Conforme — Import Tax Framework - Step 2
Above US$50 on a certified site: II 60% with a US$30 duty discount; ICMS still due
- 3
Remessa Conforme — Import Tax Framework - Step 3
Orders over US$3000: Not eligible for Remessa Conforme
- 4
Remessa Conforme — Import Tax Framework - Step 4
Platform must be registered as Remessa Conforme participant to apply lower rate
- 5
Mercado Livre (Mercado Livre) Tax Handling - Step 1
Mercado Livre collects II and ICMS at checkout on PRC orders (II 0% up to US$50 on certified sites from 12 May 2026)
- 6
Mercado Livre (Mercado Livre) Tax Handling - Step 2
ICMS (17%) collected at point of sale and remitted to state treasury
- 7
Mercado Livre (Mercado Livre) Tax Handling - Step 3
PIS (2.1%) + COFINS (9.65%) collected and remitted by platform
- 8
Mercado Livre (Mercado Livre) Tax Handling - Step 4
Seller receives net amount after all tax deductions
- 9
Mercado Livre (Mercado Livre) Tax Handling - Step 5
Seller must still file monthly DAS (Simples Nacional) or separate tax returns if locally registered
- 10
Shopee Brazil Tax Handling - Step 1
Shopee participates in Remessa Conforme — 0% II up to US$50 on certified sites from 12 May 2026; ICMS still due
💰 Cost Breakdown
| Item | Cost | Frequency |
|---|---|---|
| CNPJ registration | $200-500 (commercial quote) | one-time |
| State ICMS registration | $100-300 (commercial quote) | one-time |
| Local fiscal representative(optional) | $1,000-3,000/year (commercial quote) | annual |
| Import duty + ICMS on goods | 11-20% of declared value (commercial quote) | per-shipment |
| Monthly tax filing | $300-800/month (commercial quote) | monthly |
| Total Estimate | — |
Brazil tax system is among the most complex in the world — professional accounting (contador) strongly recommended
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓Brazil tax system is among the most complex in the world — professional accounting (contador) strongly recommended
Remessa Conforme is voluntary; without it, import tax jumps to 60%
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓Remessa Conforme is voluntary; without it, import tax jumps to 60%
Late CNPJ registration when volume grows can trigger back-taxes and penalties
Non-compliance may result in penalties, fines, or enforcement action.
🛡️ Prevention Steps
- ✓Late CNPJ registration when volume grows can trigger back-taxes and penalties
Item by Item
RecommendedRemessa Conforme — Import Tax Framework0% II up to US$50 on certified sites from 12 May 2026; 60% otherwise; ICMS always dueImmediate when platform participates
- 1Orders up to US$50 customs value on a certified site: II 0% from 12 May 2026; ICMS still due
- 2Orders above US$50 on a certified site: II 60% with a US$30 duty discount
- 3Uncertified sites: general 60% II, no US$50 zero-rate, ICMS still due
- 4The platform — not the seller — must be on Receita’s certified PRC list
InfoMercado Livre (Mercado Livre) Tax HandlingPlatform collects: import tax + ICMS + PIS/COFINSAuto-collection on cross-border orders
- 1Mercado Livre collects II and ICMS at checkout on PRC orders (II 0% up to US$50 on certified sites from 12 May 2026)
- 2ICMS (17%) collected at point of sale and remitted to state treasury
- 3PIS (2.1%) + COFINS (9.65%) collected and remitted by platform
- 4Seller receives net amount after all tax deductions
- 5Seller must still file monthly DAS (Simples Nacional) or separate tax returns if locally registered
InfoShopee Brazil Tax HandlingSimilar to Mercado Livre, but Shopee covers some ICMS for sellersAuto-collection on cross-border orders
- 1Shopee participates in Remessa Conforme — 0% II up to US$50 on certified sites from 12 May 2026; ICMS still due
- 2Shopee has absorbed part of ICMS for select product categories to attract sellers
- 3PIS/COFINS collected and remitted by Shopee
- 4Seller receives net amount; Shopee provides tax breakdown in dashboard
- 5Seller compliance: must have CNPJ if selling through Shopee Express (fulfilled by Shopee)
InfoAmazon BR Tax HandlingImport tax + ICMS collected by platform for FBA ordersFBA only — cross-border limited
- 1Amazon BR participates in Remessa Conforme for marketplace orders
- 2II (0% up to US$50 from 12 May 2026 / 60% above) collected at checkout on certified sites
- 3ICMS handled differently: Amazon collects for FBA orders, seller self-reports for FBM
- 4PIS/COFINS: seller must self-report if using FBM fulfillment
- 5Amazon BR market share is small vs Mercado Livre — tax infrastructure less mature
InfoLocal Entity vs Cross-Border Tax Rate ComparisonLocal: 60% II vs certified-site PRC: 0% II up to US$50 from 12 May 2026 (ICMS always due)Decision affects entire business model
- 1Certified-site PRC: II 0% up to US$50 from 12 May 2026 + ICMS (17–20% by state). RTS does not add PIS/COFINS on these parcels
- 2Local entity (CNPJ): 60% import tax on goods + ICMS + PIS/COFINS + but can claim tax credits
- 3Local entity enables: lower per-unit import tax on bulk shipments, tax credit recovery, access to local payment methods (Pix, Boleto)
- 4Cross-border: 0% II only up to US$50 on certified sites from 12 May 2026; no input credits
Comparison
| Mercadolivre | Shopee | Amazon B R | |
|---|---|---|---|
| Import Tax (S$50) | 20% | 20% | 20% |
| Import Tax | 60% | 60% | 60% |
| ICMS Collection | 17% at sale | 17% (partial absorb) | FBA only |
| PIS/COFINS | 11.75% auto | 11.75% auto | FBM: self-report |
| Seller Gets Net Amount | Yes, after deductions | Yes, after deductions | Yes, after deductions |
Common Mistakes
❌ Assuming 0% II applies to every order, including uncertified sites or values above US$50
💥 Consequence:
✅ Fix:
❌ Ignoring ICMS state-by-state differences
💥 Consequence:
✅ Fix:
❌ Not registering CNPJ when volume grows
💥 Consequence:
✅ Fix:
Seller Paths
Cross-border seller (S$50)
- 1. Register on Mercado Livre or Shopee
- 2. use a certified PRC platform
- 3. platform collects II and ICMS at checkout
- 4. receive net amount
Local entity (high-volume seller)
- 1. Register CNPJ + IE
- 2. import via customs declaration (60% import tax but claim credits)
- 3. sell on any platform
- 4. file monthly tax returns (DAS/Simples Nacional)
- 5. recover PIS/COFINS credits
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.