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 has brought significant changes for merchants selling on marketplaces, especially regarding the tax liability of digital platforms.

What Changes for Marketplace Sellers?

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

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

2. If the supplier is in Brazil but is not properly registered in the taxpayer registry and does not issue an electronic tax document: the platform will be jointly responsible for collecting the tax due.

   
   

What Does Joint Liability Mean?

Joint liability means that the digital platform is legally obligated to ensure the payment of taxes if the merchant fails to comply with its tax obligations. In practice, if the seller is not registered and does not issue an electronic invoice, the marketplace may be directly charged by the tax authorities and have to cover the amounts due.

This forces marketplaces to enforce stricter documentation requirements for merchants using their platforms, potentially preventing sales from businesses 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 conducted through their platforms. The trend is for practices such as selling without an invoice or issuing "half invoices" to be completely eliminated. This means that merchants must ensure full tax compliance to continue operating on these channels.

Additionally, the new law requires marketplaces to report details of all intermediated transactions to the Federal Revenue Service and the IBS Management Committee, including information about the sellers. As a result, there will be no room for irregular transactions, significantly increasing tax control over the sector.

How Should Merchants Prepare?

To avoid issues with the new legislation, it is essential for e-commerce businesses to organize themselves tax-wise. Some essential measures include:

• Issuing an invoice for all sales;

• Regularizing the CNPJ and state registration;

• Keeping accounting up to date to avoid tax liabilities;

• Keeping up with legislation updates to avoid penalties.

  
  

Conclusion

The new regulations imposed by LC 214/25 will bring a new level of fiscal rigor to marketplaces, making any type of sale without proper documentation unfeasible. E-commerce merchants who wish to continue selling on these platforms will need to quickly adapt, ensuring full compliance with tax requirements.

If you run an e-commerce business and sell on marketplaces, it is essential to seek specialized advice to avoid tax problems and keep your business legally compliant.