Delaware LLC Formation for Brazilian E-commerce Sellers
Brazilian e-commerce entrepreneurs can establish a Delaware LLC to operate in the US market. This structure provides a legal entity separate from the owner while maintaining pass-through tax treatment for non-US source income.
Registration requires a registered agent in Delaware and an Employer Identification Number (EIN) from the IRS. Once formed, Mercury provides banking services tailored to US-based entities.
Model the full outlay, not just the setup fee
- SetupMercury (banking-only) setup$0.00
- AnnualYear 2 renewal$0.00
What the tax authority sees
US LLCs are pass-through entities for federal tax purposes, meaning non-US owners are generally only subject to US federal income tax on income effectively connected with a US trade or business (ETBUS).
Receita Federal foreign entity disclosure (DIRPF Section 8)
Use a Delaware LLC for e-commerce to benefit from established legal precedents, but ensure you maintain accurate records for Brazilian Receita Federal DIRPF Section 8 reporting.
- 01Form 5472 and 5471 filing penalties starting at $25,000
- 02Failure to report foreign entity in DIRPF Section 8
- 03Potential double taxation if tax residency is not managed
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Mercury (banking-only)
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.