How the New Tax Reform Impacts E-commerce and Marketplace Sales

The recent approval of the Tax Reform in Brazil, through Constitutional Amendment No. 132/2023, was regulated by Complementary Law No. 214/2025 (LC 214/25). This new legislation brought significant changes for sellers operating on marketplaces, especially regarding the tax responsibility of digital platforms.

What Changes for Marketplace Sellers?

LC 214/25 establishes that marketplaces will be responsible for collecting the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services) in the following situations:

If the supplier is located abroad: the platform assumes responsibility for paying the taxes owed on the intermediated transactions.

If the supplier is located in Brazil but is not properly registered in the taxpayer registry and does not issue an electronic tax invoice (nota fiscal eletrônica): the platform will be jointly and severally liable for collecting the tax owed.

What Does Joint and Several Liability Mean?

Joint and several liability (responsabilidade solidária) means that the digital platform now has a legal obligation to guarantee payment of taxes if the seller fails to meet its tax obligations. In practice, if the seller is not properly registered and does not issue an electronic invoice, the marketplace may be charged directly by the tax authorities and required to cover the amounts owed.

This leads marketplaces to demand stricter tax documentation from the sellers using their platforms, and may even result in blocking sales from companies that are not in compliance with the new legislation.

End of Sales Without Invoices

With the implementation of Article 23 of LC 214/25, marketplaces will enforce stricter controls over sales made through their platforms. The trend is that practices such as selling without an invoice or issuing a "half invoice" (meia nota, i.e., under-reporting the transaction value) will be completely eliminated. This means sellers will need to ensure full tax compliance in order to continue operating through these channels.

In addition, the new law requires marketplaces to report to the Federal Revenue Service (Receita Federal) and to the IBS Management Committee (Comitê Gestor do IBS) details of all intermediated transactions, including information about the sellers. As a result, there will be no room for irregular operations, significantly increasing tax oversight over the sector.

How Should Sellers Prepare?

To avoid problems under the new legislation, it is essential for e-commerce businesses to get their tax affairs in order. Some key measures include:

Issuing an invoice for every sale;

Regularizing the company's CNPJ (national registry of legal entities) and state registration;

Keeping accounting records up to date to avoid tax liabilities;

Monitoring legislative updates to avoid penalties.

Conclusion

The new regulation imposed by LC 214/25 will bring a new standard of tax rigor for marketplaces, making any type of sale without proper documentation unfeasible. E-commerce sellers who wish to continue selling through these channels will need to adapt quickly, ensuring full compliance with the tax requirements.

If you run an e-commerce business and sell on marketplaces, it is essential to seek specialized advice to avoid tax issues and keep your business in good standing.