Xiaoyu, who runs a home goods business, has been doing well on Meituo’s Brazil site in 2026, but has received a series of notifications from the platform: CBS/IBS fields must be filled out on invoices starting in August, the split-payment system has been implemented, and customs duties on small packages have changed.

She ran the numbers: even for a product priced at 100 reais, the tax structure will be completely different around 2026. Brazil’s largest tax reform in nearly 30 years is rewriting the cost equation for e-commerce in Latin America.

This article provides a comprehensive overview of Brazil’s 2026 tax reform, revenue sharing for U.S. customers, new policies on small packages, and strategies for localization. Sellers targeting the Latin American market are encouraged to read it.

01

The Largest Tax Reform in Nearly 30 Years

Brazil will enter a “pilot phase” for tax reform in 2026. The core of the reform is to abolish multiple layers of miscellaneous taxes—including PIS, COFINS, ICMS, and ISS—and establish a dual value-added tax system comprising “CBS (federal) + IBS (state/municipal).” The transition will take place over seven years from 2026 to 2033, with full implementation set for January 1, 2033.

In 2026, nominal tax rates were extremely low (CBS 0.91 TP3T, IBS 0.11 TP3T); tax was only noted on the invoice for record-keeping purposes and was not actually withheld; However, starting August 3, 2026, all NF-e invoices for imports and exports must mandatorily include the CBS/IBS fields; incorrect or missing entries will result in immediate rejection and prevent customs clearance.

In a nutshell: In 2026, tax revenue didn’t actually increase much, but the rules for “how to issue invoices” changed completely. All old templates are now invalid, and any non-compliant invoices will be held up at customs.

02

Split Payments Have Been Implemented

On August 1, 2026, Brazil’s “Split Payment System” was officially implemented on the Meituan Brazil platform: revenue from each order is automatically split into “product payment” and “service fee,” which are settled and taxed separately; sellers receive the after-tax amount.

Direct impact: Sellers can no longer use personal accounts to receive payments and evade taxes; they must link a local Brazilian CPF (for individuals) or CNPJ (for businesses) tax ID and open a local Brazilian bank account. The platform does not support direct withdrawals via SWIFT. The gray area has been significantly narrowed.

Major platforms such as Meike Duo and Shopee have become legally designated entities for CBS/IBS collection and remittance; taxes are withheld automatically upon front-end order placement and reported centrally. Regulatory oversight regarding under-reporting and “gray-channel” customs clearance has been comprehensively tightened.

If you’re facing a similar situation—on Meituan’s Brazil site, unsure how to implement revenue sharing and CBS/IBS, or worried that your payment might be held up by taxes—we can help you plan for consistency between your tax ID and business entity. Scan the QR code to contact Qicaiying’s online customer service (WeChat/Phone: 18620388671), and we’ll help you sort out this entire process from start to finish.

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03

A Look at the New Policy on Small Packages: Let's Do the Math

Effective May 13, 2026 (Provisional Measure 1357), Brazil has “abolished the shirt tax” on cross-border small packages: packages valued at ≤$50 are exempt from federal import duties, but remain subject to state ICMS taxes ranging from 17% to 20%; For packages valued between $50.01 and $3,000, the tariff rate is reduced from 60% to 30%. Note: This does not mean “zero tax”; state taxes are still payable.

This temporary measure is valid for 120 days; if Congress does not extend it, the 20% tariff will automatically be reinstated. Declarations must be filed in compliance with the Remessa Conforme system; underreporting of declared value or splitting invoices to evade the tariff will be strictly investigated and result in the seizure of goods.

To sellers: The cost formula for small packages has changed; you can’t just stick with your old quotes. You need to factor in ICMS state taxes and account for the official implementation of CBS in 2027—you’ll need to recalculate your pricing.

04

Localization is a must

Under the new circumstances, the model using Brazilian domestic companies (CNPJ) combined with local warehouses results in lower tax burdens, smoother payment collection, and eligibility for Amazon’s FULL warehouse (offering advantages in search rankings and delivery times). The overall tax burden for cross-border stores is approximately 201 TP3T–251 TP3T, while local CNPJ companies can reduce this to 141 TP3T–181 TP3T by claiming input tax credits.

Procedure: Register a Limitada company in Brazil → Apply for a CNPJ → Open a local bank account → Link to Meike Duo → File reports on schedule (DAS, SPED). The entire process typically takes 6–12 weeks and requires the cooperation of a local lawyer, accountant, and bank account opening agent.

September 2026 marks the “election window” for Simples Nacional: businesses must choose between remaining under the simplified tax system and paying a unified CBS/IBS tax, or opting for the “hybrid” model and paying taxes separately under the standard tax system. This choice is valid only for January through June of the following year; another election period will open in March of the second half of that year. Sellers should consult with their accountants as soon as possible to evaluate their options.

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05

Is Latin America Still Popular?

It’s still attractive, but the rules of the game have changed. With a population of 200 million and rapid e-commerce growth, Mercado Libre remains Latin America’s leading platform. Tax reform isn’t about driving people away; it’s about weeding out “extensive, unregulated inventory” and retaining businesses that comply with local regulations.

Recommendation: Larger sellers should prioritize Brazilian companies and local warehouses; small and medium-sized sellers should first establish a cross-border store to get the process running smoothly while simultaneously preparing their CNPJ. For the Mexico marketplace, continue using the RFC (as entity consistency will be verified during the major audit in July 2026); for the Brazil marketplace, obtain a CNPJ and ensure compliance with revenue allocation requirements.

In a nutshell: For Meikeduo, the key to success in 2026 lies in “localization + valid tax ID.” A compliant tax burden is predictable—which is far better than facing fines, account freezes, or being expelled from the platform.

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