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Starting in 2026, the tax reform will implement significant changes to purchases made through digital platforms.
Companies such as Shein and Shopee will be affected by the new taxes, directly impacting consumers.
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New Taxes for Digital Platforms Under the Tax Reform
With the tax reform coming into effect, purchases made on digital platforms based abroad will be subject to VAT (Value-Added Tax).
This includes purchases of up to US$ 50 made by individuals, which are currently exempt from Import Tax, although states charge ICMS.
International purchases made through these platforms will be subject to dual VAT, consisting of IBS (Tax on Goods and Services) imposed by states and municipalities, and CBS (Contribution on Goods and Services) imposed by the federal government.
This rule applies regardless of the purchase amount and is provided for in the supplementary bill submitted to Congress by Finance Minister Fernando Haddad.
Responsibilities of Companies Abroad
Companies domiciled abroad, such as Shein and Shopee, will be responsible for registering and collecting the dual VAT, CBS and IBS.
This means that digital platforms will become responsible for paying the taxes arising from transactions carried out on their websites.
Bernard Appy, extraordinary secretary for Tax Reform at the Ministry of Finance, illustrated the process with a foreign company that sells software to a company in Brazil.
In this case, the foreign company will be responsible for collecting IBS and CBS. If this does not occur, the Brazilian buyer will have to make the payment.
Roni Petterson Brito, tax auditor at Federal Revenue Service, guaranteed that registration for tax collection will be simplified, following similar standards adopted in other countries. This aims to facilitate compliance with tax obligations by foreign companies.
Currently, the Federal Revenue Service's Remessa Conforme program exempts shipments of up to US$ 50 sent to individuals from Import Tax.
However, it is important to note that, in some states that have joined the federal program, such as São Paulo and Rio de Janeiro, ICMS is charged on these shipments, demonstrating a trend toward gradual taxation.
Image: Canva / Editing: Roberta de Oliveira
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