Tax reform: rules for international purchases are still pending

Tax reform: rules for international purchases are still pending

Learn about the uncertainties regarding tax collection and fiscal documentation in international purchases via marketplaces

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The taxation of shipments from international sellers, especially those intermediated by marketplaces, involves the application of new taxes created by the tax reform. However, the regulation of this matter has pending issues that impact an environment already marked by customs, technological and legal challenges. In practice, there is still no guidance on how taxation of international purchases via marketplaces will work.

This is the fourth text in a series of reports that highlights the gaps and proposes solutions regarding tax reform.

Tax experts and economists analyze how the Complementary Law 214/2025 and the Constitutional Amendment 132/2023 will affect the operations currently in force in terms of taxation on consumption. In the case of international remittances, experts interviewed by JOTA reported that procedures need to be defined so that there is clarity about the conduct expected from taxpayers and also legal security for operations.

The practical taxation mechanism for international online purchases remains undefined. The new legislation has not yet clarified what the tax collection process will be like on purchases made by Brazilians on national and international websites, the collection of taxes by marketplaces and the issuance of tax documents for these transactions. This lack of definition directly affects both Brazilian consumers who make purchases on digital platforms and foreign suppliers who sell to Brazil.

Turning to a practical example, currently, when a purchase from an international retailer is made by the Brazilian consumer, both the Import Tax and the ICMS are collected before customs clearance (at the time of shipping, for example). This is how it works in Remessa Conforme, established in 2023 to facilitate customs clearance. The issue is that new rules have not yet been published that incorporate the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS) into the program. Without this response, consumers and marketplaces are left in the dark.

To reduce the risks of non-payment, one option would be for purchases intermediated by platforms to be exempted from customs clearance to check the collection of IBS and CBS. Thus, payment would take place at split payment based on the value of purchases and estimated other taxes or fees. If there is a need for subsequent adjustments to taxation, this calculation could be carried out by the marketplaces.

Furthermore, it will be necessary to establish the technical parameters of system integration between Receita Federal, marketplaces and logistics operators and ensure that future infra-legal regulations are aligned with the principles of the reform: simplicity, transparency and legal certainty.

Simplified taxation regime

There are also other points to clarify. Today, the taxation of international remittances is subject to the Simplified Taxation Regime (RTS), which allows the taxpayer to pay taxes on goods in an international remittance in a simplified way, normally at a fixed rate. It is valid for the import of goods, whether by postal shipment or international air parcel, up to US$3,000.

The Conforming Remittance program already allows the tax to be calculated and collected at the time of purchase, with faster release at customs clearance. But it needs to be updated to take into account IBS and CBS, in addition to Import Tax.

Carlos Daniel, former advisor to the Administrative Council for Tax Appeals (Carf) and specialist in tax and customs law, explains that the transition will not change the model itself, but will change the rate to be applied and will have new requirements.

"It draws attention to the need for the foreign supplier to register as the tax responsible person to ship the goods to collect IBS or CBS. This is an obligation that did not exist for the supplier until then", he states.

He highlights that one of the exceptions to this type of need to register in Brazil is in cases where international remittances under simplified taxation are made through a digital platform. “But these registrations still depend on regulation”, he says.

In summary, the foreign seller will be jointly and severally liable for the IBS and CBS due on a purchase; If the buyer does not pay, he will also be called upon to respond, jointly and severally, which is why he must be registered. There would be no need for registration when there is an intermediary through the marketplace, which will register and be responsible for collecting taxes. Thus, the website is responsible for the import tax debt in place of foreign sellers.

To ensure a cohesive adaptation in this field, one possibility would be for the registration of the non-resident supplier as a taxpayer or as a responsible party to be postponed until the end of the transition phase. This is in an attempt to make this requirement happen with the more mature system and also when the coexistence between the new and old taxes ends. However, the implementation of new requirements for international suppliers requires caution to avoid competitive distortions in the market.

There is concern that, at the time of purchase via the digital platform and payment by the consumer, the platform will not be able to accurately calculate the IBS and CBS due. "The biggest difficulty will be determining the location of the buyer, which is essential for calculating the IBS (municipal and state). There may be different rates depending on the municipality and state the buyer is in. This can be a problem", explains Carlos Daniel.

This will require, according to the expert, that marketplaces clearly identify the destination of the goods and that they maintain an updated database with all applicable tax rates. “When closing the transaction, it will be necessary to calculate the correct rate in the price because the payment method will be responsible for the split payment”,” he explains. With this mechanism, the company that operates the payment method separates the taxes and passes on only their net value to the seller.

Split payment only works well with a robust system of fiscal georeferencing and integration between federative entities, which Brazil still does not fully have. Without precise mechanisms for defining the consumer's domicile and synchronization between federal and state systems, the correct calculation of tax rates will be compromised.

Issuance of tax documents

One of the most critical points of the new tax legislation remains without a clear definition: tax documentation for international e-commerce operations. It remains unclear who will be legally responsible for issuing tax documents – whether the international seller or the marketplace. There is also no clarity about the exact moment in the sales process when the documentation should be issued, nor about the format and content required in these documents. Furthermore, it has not yet been specified through which electronic system this information should be transmitted to the authorities.

The law determines that digital platforms must report operations and imports to the IBS Management Committee and the Federal Revenue, fundamental questions remain unanswered. The company that fulfills this obligation, according to the legal text, will not be responsible for paying any differences between the amounts of IBS and CBS collected and those owed in the transaction by the supplier resident or domiciled in the country.

But when the supplier is not resident in Brazil, there is a gap in the complementary law. "It is not clear how the platform should proceed in relation to issuing tax documents. We are aware of the need to present information to the Management Committee, but will it be necessary to issue tax documents?", asks Marcos Maia, partner responsible for the indirect tax litigation and consultancy areas at Maneira Advogados. He emphasizes that a level of detail that provides security to those involved in this type of operation remains to be achieved. “This will still depend on some regulations.”

To simplify this scenario, an alternative would be for the infra-legal regulation not to require the issuance of additional tax documents for the import of goods purchased on marketplaces. This is because these operations are already subject to declarations required in the RTS, which provides transparency to customs authorities.

Undefined and insecure

For Marília Cavagni, partner lawyer at CPPV Law and PhD student in Public Finance, Taxation and Development at the State University of Rio de Janeiro (UERJ), there are difficulties in reconciling the need for revenue with the protection of the principle of legal security in this new environment. “A transparent system would be highly desirable for everyone involved, which clarifies in advance the total value of the operation for the consumer, which creates clear rules for companies and which organizes the actions of the Revenue and state tax authorities in an integrated manner”, he states.

One of the possible consequences of the absence of regulation or failed standardization would, in her view, have an impact on the consumer and the digital economy itself. "The consumer needs to know the final value of the purchase at the time of check-out and it is necessary to avoid surprise charges upon delivery. Furthermore, very complex or unclear taxation models can alienate international platforms from the Brazilian market", says Marília. “The construction of this regulation is an opportunity to design a more transparent, efficient and technologically modern tax system”, he adds.

In the search for sustainable solutions for everyone involved, each actor has, as the expert points out, a complementary role. The Federal Revenue Service is fundamental for the implementation in practice and for the creation of systems that will enable efficient collection, for example.

https://www.jota.info/coberturas-especiais/ambiente-negocios-oportunidades/reforma-tributaria-regras-para-compras-internacionais-ainda-estao-pendentes