Brazil is one of the most attractive and fast-growing e-commerce markets in the world. Every day, millions of Brazilians buy products from abroad.
But for foreign entrepreneurs, selling to Brazil comes with an extra layer of complexity — taxes, compliance obligations, and accounting rules that can impact profitability and business continuity.

If you manage an online store or marketplace that exports to Brazil, understanding how taxation works — and how a local accounting firm can help — is key to staying compliant and maximizing profits.

1. Main Taxes When Exporting or Selling to Brazil

All goods imported into Brazil are subject to a combination of federal and state taxes, calculated on the customs value (product cost + insurance + freight).

Here are the most common taxes:

• Import Duty (II): Federal tax applied to the customs value of imported goods. Rates vary depending on the product category (NCM code).
• Excise Tax (IPI): Charged on manufactured goods, including imported items.
• PIS/COFINS-Import: Federal social contributions on imports — usually 2.1% (PIS) and 9.65% (COFINS).
• ICMS (Value-Added Sales Tax): State-level tax that applies to the circulation of goods. Rates vary by state, typically between 17% and 20%.
• Other fees: Such as SISCOMEX fee (for import registration) and AFRMM (a freight surcharge for maritime transport).

Example:
A $1,000 shipment of electronics can end up costing 30–40% more after taxes and customs clearance, depending on the state of destination.

2. B2C E-Commerce: The New $50 Rule

Until recently, purchases under USD 50 between individuals were exempt from import taxes.
Under Brazil’s new rules, all international purchases, even low-value ones, are taxed — 20% Import Duty applies to goods sold online.

To operate legally, e-commerce platforms must register with “Remessa Conforme”, a federal program requiring transparency in pricing and pre-payment of taxes before shipment.

The goal is to level the playing field between foreign online retailers and domestic e-commerce companies.

3. Compliance and Accessory Obligations

Paying taxes is not enough — businesses must comply with several regulatory and accounting obligations to operate legally in Brazil.

Key compliance requirements include:

• Issuing Electronic Invoices (NF-e) for sales within Brazil.
• Registering with SISCOMEX (the Brazilian foreign trade system) to import directly.
• Filing digital accounting and tax reports such as SPED and EFD-ICMS/IPI.
• Maintaining local accounting books and inventory controls.
• Appointing a fiscal representative (local legal entity or partner) when required.

Failure to comply can result in fines, blocked shipments, or suspension of operations by Brazilian authorities.

4. Why You Need a Local Accounting Partner

Working with an experienced Brazilian accounting firm is one of the smartest moves a foreign e-commerce company can make.

A specialized firm can:

• Advise on the best tax regime (Real Profit, Presumed Profit, or Distributor Model).
• Ensure correct NCM classification and avoid over-taxation.
• Manage invoicing, declarations, and compliance reporting for local transactions.
• Track tax credit opportunities and reduce your overall burden.
• Assist with Remessa Conforme registration and customs clearance.
• Adapt your financial processes to Brazil’s new Tax Reform (IBS & CBS).
• Offer full outsourced accounting, payroll, and compliance management for subsidiaries or local branches.

In short, a qualified accounting firm turns Brazil’s complex tax environment into a strategic advantage rather than a risk.

5. Brazil’s Tax Reform: What Changes for Foreign Sellers

Brazil’s Tax Reform (Reforma Tributária) is reshaping how consumption taxes are calculated.
It gradually replaces ICMS, IPI, PIS, and COFINS with two new value-added taxes:

• CBS (Federal Contribution on Goods and Services)
• IBS (State and Municipal Tax on Goods and Services)

Both are destination-based — meaning taxes will apply where goods are consumed, not where they’re produced.
This impacts how foreign companies price and invoice their products sold to Brazilian buyers.

A local accounting partner ensures your business stays compliant, updates electronic invoice models, and benefits from available credits or deductions under the new system.

FAQ – Common Questions from Foreign E-Commerce Businesses

1. Do I need a company in Brazil to sell online?
   Not necessarily. You can sell through a local marketplace or logistics partner registered under “Remessa Conforme”.
2. Can I issue invoices from abroad?
   No. Only companies with a CNPJ (Brazilian business ID) can issue official invoices valid for tax purposes.
3. How are import taxes calculated?
   On the customs value (product + freight + insurance). Each tax has its own rate based on the product’s NCM classification.
4. What happens if I don’t pay or declare taxes correctly?
   Your goods can be held at customs, fines may apply, and your company could be banned from future imports.
5. Will the Tax Reform simplify the process?
   Yes — gradually. The reform aims to unify taxes and reduce bureaucracy, but businesses must adapt systems and documentation.
6. How do I choose the right accounting partner in Brazil?
   Look for firms specializing in international trade, tax consultancy, and e-commerce compliance — like CLM Controller.

Conclusion

Brazil offers huge potential for international e-commerce growth — but it’s also one of the world’s most complex tax environments.
Having a trusted accounting partner ensures your business remains compliant, avoids unnecessary costs, and operates confidently within Brazilian regulations.