Does the commission fee paid to marketplaces count as gross revenue under Simples Nacional? Understanding the Federal Revenue's position and its impact on businesses

The growing digitalization of sales has led thousands of Brazilian businesses to adopt marketplaces as their main sales channels. The convenience, expanded reach, and reduced operational costs have made these platforms indispensable for businesses of all sizes. However, along with these benefits come relevant tax challenges — especially within the context of Simples Nacional (Brazil's simplified tax regime for small and medium-sized businesses).

In July 2025, Consultation Ruling (Solução de Consulta) DISIT/SRRF05 No. 5007, published in the Federal Official Gazette on August 13, 2025, reignited a sensitive debate: should the commission paid to marketplaces be included in gross revenue for purposes of calculating Simples Nacional taxes? According to the Federal Revenue Service's understanding, the answer is yes. The administrative guidance made clear that such amounts cannot be excluded from the regime's tax base, due to the absence of a legal provision allowing it.

This understanding has direct repercussions on the tax burden of taxpayers enrolled in Simples Nacional, especially those for whom marketplaces represent their main source of revenue. In this article, we analyze the legal basis for the Federal Revenue Service's position, its practical impacts, and the possibility of challenging it in court.

The Federal Revenue Service's position: commissions as part of gross revenue

The Consultation Ruling states that the total amount received from a sale — including the portion retained by marketplaces as a commission — must be included in taxable gross revenue. The central argument is that, under Simples Nacional, gross revenue is considered to be the proceeds from the sale of goods or services, regardless of discounts or pass-through amounts, except those expressly authorized by law.

Based on this, the Federal Revenue Service understands that:

The sale transaction is carried out on behalf of the seller, even though the marketplace acts as an intermediary.

The commission withheld is an operational cost of the taxpayer, not a reduction of revenue.

Since there is no legal provision allowing its exclusion, the commission amount must be included in the tax calculation base.

The tax authority reinforces this understanding by citing Consultation Ruling COSIT No. 143/2021, which had already addressed the topic in a similar context.

Practical consequences for businesses

For businesses that sell through marketplaces — such as e-commerce platforms, delivery apps, and service platforms — the impact can be significant. When commissions are high, especially in sectors with narrow profit margins, including these amounts in gross revenue can result in a substantial increase in the DAS (the unified tax payment document used under Simples Nacional).

In addition, this administrative understanding has retroactive effects, since consultation rulings are binding on the actions of tax auditors. As a result, businesses that adopted a different interpretation may face risks in the event of a tax audit.

Another relevant point is the economic effect. In practice, the business owner ends up paying tax on an amount that never actually reaches their account, since it is withheld directly by the platform. This intensifies debates about tax fairness and about the consistency of the concept of gross revenue as applied under Simples Nacional.

The possibility of judicial challenge

Although the Federal Revenue Service has adopted a restrictive interpretation, this does not prevent taxpayers from turning to the Judiciary to challenge the matter. This point is essential and deserves emphasis.

There are relevant legal grounds to support the argument that the commission owed to the marketplace does not represent revenue of the seller, but rather an amount belonging to the intermediary, who receives its share directly as part of the transaction. Under this reasoning, it could be argued that this amount never actually entered the taxpayer's assets, and therefore does not fall within the constitutional concept of revenue or turnover (faturamento).

This debate is not new. In other tax matters, the Judiciary has already examined situations in which part of the value of a transaction does not constitute revenue for the taxpayer.

Even though there is no consolidated case law specifically addressing marketplace commissions in the context of Simples Nacional, it is entirely possible for taxpayers to pursue individual or collective legal action seeking to exclude taxation on these amounts.

Businesses that are particularly exposed to this impact — such as digital retailers, restaurants registered on delivery platforms, and service providers operating through apps — may consider, as part of a preventive strategy, evaluating the possibility of pursuing legal action.

Why does this issue require preventive attention?

The digital environment drives sales, but it also introduces tax complexities. The Federal Revenue Service's position reflects a trend toward broadening the concept of gross revenue under Simples Nacional, reinforcing the need for efficient tax management.

To avoid risks, it is important for business owners to:

Review their tax calculation models.

Assess the financial impact of commissions on their overall tax burden.

Carry out preventive planning — including examining the feasibility of a judicial challenge, where appropriate.

Seek specialized legal and accounting advice whenever significant changes in the tax authority's interpretation arise.

Legal certainty and planning as essential pillars

Consultation Ruling No. 5007/2025 reinforces the Federal Revenue Service's position of treating marketplace commissions as part of gross revenue under Simples Nacional. Although this understanding is binding at the administrative level, it does not eliminate the possibility of a judicial challenge by taxpayers, especially in light of consistent arguments regarding the non-revenue nature of these amounts.

In a scenario of frequent regulatory changes, having preventive legal guidance becomes essential so that entrepreneurs and managers can understand risks, identify potential defenses, and make informed decisions about their business models.