Incorporating a Delaware LLC for Brazilian E-commerce Sellers
Brazilian e-commerce sellers can utilize a Delaware LLC to access US payment gateways and international markets. This structure requires compliance with both US federal tax reporting and Brazilian Receita Federal disclosure requirements.
Formation involves filing a Certificate of Formation in Delaware and obtaining an Employer Identification Number (EIN) from the IRS. Founders must maintain accurate records to satisfy annual information reporting obligations.
Model the full outlay, not just the setup fee
- SetupStripe Atlas setup$500.00
- AnnualYear 2 renewal$250.00
What the tax authority sees
US LLCs are treated as pass-through entities for federal tax purposes, meaning non-US source income is generally not subject to US federal income tax provided the entity is not Engaged in Trade or Business in the US (ETBUS).
Receita Federal foreign entity disclosure (DIRPF Section 8)
Use Stripe Atlas to automate Delaware formation and EIN application, but consult a Brazilian tax advisor regarding the mandatory Receita Federal DIRPF Section 8 reporting.
- 01Form 5472 and 1120 penalty of $25,000 for non-filing
- 02DIRPF Section 8 disclosure requirements for Brazilian residents
- 03Potential US effectively connected income (ECI) tax liability
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Stripe Atlas
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.