Marketplaces are expected to account for 87% of global B2C e-commerce revenue for physical goods in 2026, up from 86% in 2025 , according to ECDB 's Global eCommerce Outlook 2026 report . This shift has changed the question many retailers ask themselves: instead of " how to sell within a marketplace ," the question has become " how to transform my store into one ." And that's where payment splitting becomes central to the business.
Those who open their catalog to partner sellers need to solve an issue where each sale has more than one owner of the money. The split payment system is the technology that ensures this money reaches each party correctly, without the retailer becoming everyone's bank.
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The essentials about split payments
- Payment splitting is a feature that automatically divides the amount of a single transaction. between various recipients (marketplace, sellers and partners) according to rules defined by the business itself.
- The consumer doesn't notice anything: He places a single order, with a unified checkout, even when the purchase includes products from different stores.
- The division can be by percentage, by fixed value, or a hybrid method., and it is calculated at the time of payment.
- Each seller receives their share in their own account., without relying on the marketplace to transfer the funds later.
- The split operates within the rules for registering card receivables supervised by the Central Bank., which provides traceability to each transfer.
- Setting up your own marketplace doesn't require becoming a payment institution: The splitting of payments is done by a payment provider (PSP, sub-acquirer, or gateway) integrated into the platform.
How does payment splitting work in practice?
The logic is simple to understand but requires precision to operate. Upon closing the purchase, the platform sends the total amount, the list of recipients, and the splitting rule to the payment provider. The provider validates the recipients, calculates each recipient's share, and records the payments individually.
An example illustrates this concretely: in a marketplace that charges a 12% commission, a sale of R$ 200 made by a seller generates R$ 24 for the marketplace and R$ 176 for the merchant . If shipping is handled by a logistics partner, they also appear as a recipient in the same transaction. All in one payment, split at the origin.
This division happens in three ways. In the percentage model, each participant receives a percentage of the sale (the most common for commissions). In the fixed-value model , an amount is defined per transaction, useful for service fees. In the hybrid model , both are combined in the same operation. The choice depends on the revenue model that the marketplace wants to support.
What you need to structure your own marketplace
Before the technology comes the business definition. How much will you charge each seller? Will the payment be immediate or will it follow the card payment processing time? Will there be early payment of receivables for merchants, and at what rate? These answers define the split rule before a single line of code is written.
At the platform level, the shortest path is usually to use an e-commerce platform that already natively supports marketplace operations , such as VTEX and Shopify , and connect it to a payment provider that offers split payments via API. This integration automates the calculation, transfer, and reconciliation.
There are three roles that cannot remain undefined. The marketplace manages the catalog and collects its commission. Sellers sell and receive their share directly. And the payment provider (PSP, sub-acquirer, or gateway) executes the split and is responsible for settlement within the regulations. Switching platforms or providers mid-way is usually expensive , so it's worth designing the architecture with room for growth.
➡️ Read also: The true cost of a platform migration
Reconciliation deserves special attention; with dozens of sellers, each sale generates multiple entries. Without a well-configured split and organized records, the financial closing process stalls. That's why automated payout at the source, rather than manual transfer later, is what makes the operation sustainable at scale.
Payment splitting and tax reform: don't confuse them.
In 2026, the term " split payment " gained a second meaning in Brazil, and mixing the two creates confusion. Marketplace payment splitting is what this article discusses: the commercial division of the sale between recipients.
The split payment mechanism of the tax reform is something else entirely: it separates the IBS ( Integrated Sales Tax) and the CBS (Contribution on Goods and Services) at the time of financial settlement of the purchase, collecting the tax directly for the tax authorities. According to the Federal Revenue Service, the mandatory implementation of this model has been postponed until 2028. These are different mechanisms with different purposes (one distributes revenue among companies, the other collects tax), and those operating marketplaces will have to deal with both.
Ready for the next step?
Structuring your own marketplace is less about the platform itself and more about revenue, payout, and compliance decisions made in advance. Payment splitting is the piece that connects all of this to cash flow.
If you're considering this path, it's worth exploring how the platform, payment methods, and logistics operations fit together. Explore other content on the e-Plus blog about e-commerce, marketplaces, and technology to build this vision before setting up the structure.
FAQ
What is a payment split?
Payment splitting is a technology that automatically divides the value of a single transaction among multiple recipients (such as marketplaces, sellers, and partners) at the time of payment. The consumer places a single order, and each party receives their share directly into their own account, according to the rules defined by the business.
Do I need to be a payment institution to have my own marketplace?
No. The division of funds is handled by a payment provider (PSP, sub-acquirer, or gateway) integrated into your platform. They take care of the calculation, transfer, and settlement in accordance with Central Bank regulations, thus eliminating the need for the merchant to become a payment institution.
How does the seller receive their share of the sale?
Each seller receives their share of the payment directly into their account, without depending on the marketplace to transfer it later. The split calculates the division at the origin of the transaction, following the agreed payment schedule and, when applicable, with the option of early receipt of funds.
Is payment splitting the same thing as the split payment in the tax reform?
No. Marketplace payment splitting divides the revenue from a sale between companies. The tax reform payment split separates the IBS and CBS upon settlement for tax collection, with mandatory implementation scheduled for 2028. These are distinct mechanisms that coexist in the same operation.
