Wyoming LLC via Firstbase — Brazilian E-commerce Sellers
Brazilian e-commerce sellers use a Wyoming LLC to hold Amazon US, Shopify, and Stripe payouts in USD, plus to work with US wholesalers without exposing their Brazilian CPF. Firstbase files the LLC and EIN in 14-28 days for $399.
The US tax picture: your LLC pays $0 federal tax while non-ETBUS with no effectively connected income. Under IRC §6038A, Form 5472 with pro-forma 1120 must be filed each year; the $25,000 penalty applies at zero revenue. On the Brazilian side, Receita Federal requires disclosure on DIRPF Anexo Bens e Direitos Section 8, plus Bacen Capitais Brasileiros no Exterior filing if aggregate offshore capital exceeds USD 1 million.
Wyoming saves ~USD 290/year vs Delaware and has no franchise tax friction.
Model the full outlay, not just the setup fee
- SetupFirstbase.io setup$399.00
- PromoPromo · SMARTPROMO50−$50.00
- AnnualYear 2 renewal$150.00
What the tax authority sees
A Wyoming LLC held by a Brazilian tax resident is exempt from US federal tax when not ETBUS and lacking effectively connected income; Form 5472 with pro-forma 1120 (IRC §6038A) remains mandatory yearly with $25,000 penalty exposure.
Receita Federal foreign entity disclosure (DIRPF Section 8)
Wyoming LLC lets Brazilian dropshippers hold Amazon US funds outside BRL, but Receita Federal DIRPF Anexo Section 8 disclosure is mandatory each year.
- 01Form 5472 penalty $25,000 per year (IRC §6038A)
- 02DIRPF Anexo Bens e Direitos Section 8 disclosure — foreign entity ownership
- 03Receita Federal Bacen registration required for capital held abroad above USD 1 million
- 04PIS/COFINS on imports may still apply if you ship product back to Brazil
From filing to funded bank account
US LLC (Wyoming) vs Estonia OÜ (e-Residency)
FAQ
Report the LLC under Bens e Direitos, Group 8 (Aplicações e Investimentos no Exterior), code 03 (Participação em capital de empresa no exterior). Enter LLC name, EIN, country USA, acquisition cost in BRL at purchase date exchange rate, and year-end value. This is annual.
Start filing with Firstbase.io · save $50.00
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.