{"id":17852,"date":"2026-09-14T09:52:55","date_gmt":"2026-09-14T01:52:55","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/17852"},"modified":"2026-09-14T09:52:55","modified_gmt":"2026-09-14T01:52:55","slug":"%e5%b7%b4%e8%a5%bf%e7%a8%8e%e6%94%b92026%e8%90%bd%e5%9c%b0%ef%bc%8c%e7%be%8e%e5%ae%a2%e5%a4%9a%e6%8b%89%e7%be%8e%e8%bf%98%e9%a6%99%e5%90%97%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/17852","title":{"rendered":"With Brazil\u2019s 2026 Tax Reform Now in Effect, Is Mercado Libre Still an Attractive Option in Latin America?"},"content":{"rendered":"
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<\/p>\n

Xiaoyu, who runs a home goods business, has been doing well on Meituo\u2019s 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.<\/p>\n

She ran the numbers: even for a product priced at 100 reais, the tax structure will be completely different around 2026. Brazil\u2019s largest tax reform in nearly 30 years is rewriting the cost equation for e-commerce in Latin America.<\/p>\n

This article provides a comprehensive overview of Brazil\u2019s 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.<\/p>\n

01<\/p>\n

The Largest Tax Reform in Nearly 30 Years<\/p>\n

Brazil will enter a \u201cpilot phase\u201d for tax reform in 2026. The core of the reform is to abolish multiple layers of miscellaneous taxes\u2014including PIS, COFINS, ICMS, and ISS\u2014and establish a dual value-added tax system comprising \u201cCBS (federal) + IBS (state\/municipal).\u201d The transition will take place over seven years from 2026 to 2033, with full implementation set for January 1, 2033.<\/p>\n

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.<\/p>\n

In a nutshell: In 2026, tax revenue didn\u2019t actually increase much, but the rules for \u201chow to issue invoices\u201d changed completely. All old templates are now invalid, and any non-compliant invoices will be held up at customs.<\/p>\n

02<\/p>\n

Split Payments Have Been Implemented<\/p>\n

On August 1, 2026, Brazil\u2019s \u201cSplit Payment System\u201d was officially implemented on the Meituan Brazil platform: revenue from each order is automatically split into \u201cproduct payment\u201d and \u201cservice fee,\u201d which are settled and taxed separately; sellers receive the after-tax amount.<\/p>\n

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.<\/p>\n

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 \u201cgray-channel\u201d customs clearance has been comprehensively tightened.<\/p>\n

If you\u2019re facing a similar situation\u2014on Meituan\u2019s Brazil site, unsure how to implement revenue sharing and CBS\/IBS, or worried that your payment might be held up by taxes\u2014we can help you plan for consistency between your tax ID and business entity. Scan the QR code to contact Qicaiying\u2019s online customer service (WeChat\/Phone: 18620388671), and we\u2019ll help you sort out this entire process from start to finish.<\/strong><\/p>\n

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03<\/p>\n

A Look at the New Policy on Small Packages: Let's Do the Math<\/p>\n

Effective May 13, 2026 (Provisional Measure 1357), Brazil has \u201cabolished the shirt tax\u201d on cross-border small packages: packages valued at \u2264$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 \u201czero tax\u201d; state taxes are still payable.<\/p>\n

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.<\/p>\n

To sellers: The cost formula for small packages has changed; you can\u2019t just stick with your old quotes. You need to factor in ICMS state taxes and account for the official implementation of CBS in 2027\u2014you\u2019ll need to recalculate your pricing.<\/p>\n

04<\/p>\n

Localization is a must<\/p>\n

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\u2019s FULL warehouse (offering advantages in search rankings and delivery times). The overall tax burden for cross-border stores is approximately 201 TP3T\u2013251 TP3T, while local CNPJ companies can reduce this to 141 TP3T\u2013181 TP3T by claiming input tax credits.<\/p>\n

Procedure: Register a Limitada company in Brazil \u2192 Apply for a CNPJ \u2192 Open a local bank account \u2192 Link to Meike Duo \u2192 File reports on schedule (DAS, SPED). The entire process typically takes 6\u201312 weeks and requires the cooperation of a local lawyer, accountant, and bank account opening agent.<\/p>\n

September 2026 marks the \u201celection window\u201d for Simples Nacional: businesses must choose between remaining under the simplified tax system and paying a unified CBS\/IBS tax, or opting for the \u201chybrid\u201d 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.<\/p>\n

<\/p>\n

Scan the QR code to add Qicaiying\u2019s online customer service<\/p>\n

05<\/p>\n

Is Latin America Still Popular?<\/p>\n

It\u2019s 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\u2019s leading platform. Tax reform isn\u2019t about driving people away; it\u2019s about weeding out \u201cextensive, unregulated inventory\u201d and retaining businesses that comply with local regulations.<\/p>\n

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.<\/p>\n

In a nutshell: For Meikeduo, the key to success in 2026 lies in \u201clocalization + valid tax ID.\u201d A compliant tax burden is predictable\u2014which is far better than facing fines, account freezes, or being expelled from the platform.<\/p>\n

<\/p>\n

Scan the QR code to add Qicaiying\u2019s online customer service<\/p>\n

\u2014\u2014 E N D \u2014\u2014<\/p>\n

\n

\ud83d\udccc Recommended Articles from Previous Issues<\/p>\n

\ud83d\udd17 Expanding Overseas to Set Up a Company in Singapore: What Lies Ahead for ODI in 2026?<\/a><\/p>\n

\ud83d\udd17 With the tightening of fixed-rate taxation for sole proprietors, will e-commerce businesses still dare to use it in 2026?<\/a><\/p>\n

\ud83d\udd17 In 2026, Mainland Residents Can Apply for Hong Kong Credit Cards\u2014How to Choose Between the \u201cGo to Hong Kong\u201d App and BOC Zhong\u2019an?<\/a><\/p>\n

\ud83d\udd17 Are Hong Kong and U.S. stock investment gains subject to the 20% tax? How should I file a compliant tax return in 2026?<\/a><\/p>\n

\ud83d\udd17 Meike Duo\u2019s Major RFC Audit: How High Will Taxes Soar for Sellers Who Fail?<\/a><\/p>\n

\ud83d\udd17 Transferring Customer Payments from a Business Account to a Personal Account: What Will Be Considered Compliant in 2026?<\/a><\/p>\n

\ud83d\udd17 Investing Abroad in Russia and Malaysia: How to Avoid Pitfalls When Filing for ODI Registration?<\/a><\/p>\n

\ud83d\udd17 NOON Launches in the Gulf's Six Countries: How Can Chinese Sellers Tap Into This New Blue Ocean?<\/a><\/p>\n

\ud83d\udd17 The Hong Kong Quality Migrant Admission Scheme Is Abolishing the Points-Based System\u2014How Exactly Will People Obtain Residency in 2026?<\/a><\/p>\n

\ud83d\udd17 With \u201cBuy-and-Pay\u201d Exports Under Scrutiny, How Can Cross-Border E-Commerce Businesses Safely Claim Tax Refunds in 2026?<\/a><\/p>\n<\/div>\n

<\/p>\n

\n

As a professional one-stop business service platform, Qicaiying is committed to providing our clients with high-quality services, including mainland company registration, Hong Kong company registration, offshore company registration, bookkeeping and tax filing, annual reviews and audits, corporate bank account opening, financial and tax compliance, equity structuring, ODI filing, cross-border e-commerce services, Hong Kong residency, immigration, and study abroad\u2014all designed to support businesses in their global expansion. Feel free to add me on WeChat (phone number and WeChat ID are the same: 18620388671) for inquiries at any time.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Xiaoyu, who runs a home goods business, has been doing well on Mercado Libre Brazil in 2026, but she 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 the same selling price of 100 reais, the tax structure was completely different before and after 2026.<\/p>","protected":false},"author":18,"featured_media":17851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,18,64],"tags":[1551,1552,1301,444,277,36],"class_list":["post-17852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-gf-tax-compliance","tag-1551","tag-vat","tag-1301","tag-444","tag-277","tag-36"],"yoast_head":"\n\u5df4\u897f\u7a0e\u65392026\u843d\u5730\uff0c\u7f8e\u5ba2\u591a\u62c9\u7f8e\u8fd8\u9999\u5417\uff1f - \u4f01\u8d22\u76c8<\/title>\n<meta name=\"description\" content=\"%\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/17852\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5df4\u897f\u7a0e\u65392026\u843d\u5730\uff0c\u7f8e\u5ba2\u591a\u62c9\u7f8e\u8fd8\u9999\u5417\uff1f - 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