US LLCs for E-commerce Founders & Nomads in Cartagena (2026 Tax Guide)

Cartagena runs on movement. Between the coworking desks of Getsemaní, the Selina crowd, and communities like "Cartagena Connections," the city is full of e-commerce operators, Amazon and Shopify sellers, and short-stay digital nomads — many of them selling into the United States without any US structure behind them. That gap is where the money leaks and the risk builds.

As an Enrolled Agent I help online sellers set up compliant US entities and help American nomads stay right with the IRS while abroad. This guide is for both. It is general information, not individual tax advice.

The e-commerce founder's problem: selling to the US from the outside

An online seller in Cartagena selling to American buyers hits practical walls fast: US marketplaces and payment processors prefer or require a US entity, US customers trust a US-based store, and holding funds in dollars is easier through a US bank. Running everything through a personal Colombian account caps how far the business can scale.

A US LLC solves most of this. It gives the store a US legal identity, an EIN to open Stripe and US banking, and a clean structure to sit behind an Amazon, Shopify, or wholesale operation. For most product sellers who are not raising venture money, the LLC — not a C-corp — is the right tool.

There is also a trust dividend that is easy to underestimate. American shoppers convert at higher rates when the merchant of record looks domestic — a US business name, a US bank behind the checkout, US-based returns handling. For a seller in Getsemaní competing against US-based stores on the same marketplace, that perceived-domestic advantage can be worth more than any tax line. The US LLC is as much a marketing asset as a legal one, which is exactly why it is worth setting up properly rather than through the cheapest possible mill.

US LLC + EIN without an SSN, step by step

You do not need to be American or hold an SSN to own a US LLC. Form the entity (Wyoming, Delaware, and New Mexico are common for non-residents), then apply for the EIN on Form SS-4 by fax or phone since you have no US taxpayer ID, then open US business banking and connect your payment processor.

Get the order wrong — trying to open a bank account before the EIN exists, for instance — and you can lose weeks. An EIN identifies the business to the IRS; it does not by itself make you personally a US taxpayer.

A word of caution on the formation industry that markets heavily to this crowd: many of the cheapest services will happily file your Articles and stop there, leaving you with an entity and an EIN but no plan for the annual federal filings that keep it out of penalty. The setup fee is the small number; the compliance is the number that matters. When you compare providers, compare on who is actually accountable for the Form 5472 and BOI filings each year, not on the one-time formation price.

Sales-tax nexus: the trap unique to product sellers

Income tax is only half the picture for e-commerce. US states charge sales tax, and after the Supreme Court's Wayfair decision, a foreign seller can create "economic nexus" in a state simply by crossing that state's sales or transaction threshold — no US office or person required.

That means a Cartagena-based store shipping to US customers can owe sales-tax registration and collection in multiple states based purely on volume. Marketplace-facilitator rules shift some of this to Amazon or eBay, but not all of it, and never for your own Shopify storefront. This is the compliance area I see foreign sellers overlook most, and it compounds quietly.

Federal filings your US LLC still owes

Even with no US income tax due, a foreign-owned single-member US LLC generally must file Form 5472 with a pro-forma Form 1120 every year, with a $25,000 automatic penalty for missing it. Layer on the federal BOI report and the state's annual report or franchise fee.

Whether the LLC owes US income tax depends on whether its income is effectively connected to a US trade or business — a fact-specific question for sellers using US warehouses, US fulfillment, or US contractors. The safe move is to have that analysis done rather than assumed.

For the American nomads passing through

Cartagena's other population is short-term: US citizens working remotely for a season. If you are a US person, your income is US-taxable wherever you are, and the Foreign Earned Income Exclusion only helps if you actually meet the 330-day physical-presence test — hard to do if Cartagena is one stop on a rotation through many countries.

If your foreign accounts crossed $10,000, you owe an FBAR. And if you have drifted a couple of years without filing while traveling, the streamlined procedures are usually the clean way back for non-willful cases. The nomad lifestyle does not pause US filing; it just makes the day-counting matter more.

The hardest cases I see are the hybrids — a US person who also runs a US LLC for their store, which is common in the Cartagena e-commerce crowd. Now you have a personal expat return, a foreign-reporting picture, and an entity filing, all of which have to agree with each other. It is entirely manageable, but it is not a do-it-yourself weekend project, and the cost of the pieces contradicting each other is exactly the kind of notice you traveled here to avoid.

Inventory, US warehouses, and when you cross into US tax

For product sellers, the line between "no US income tax" and "yes, you owe" often runs straight through your logistics. A foreign-owned LLC selling into the US with no US presence frequently has no effectively-connected income. But the moment you hold inventory in a US warehouse, use US-based fulfillment like FBA in a way that constitutes a fixed place of business, or bring on US staff, the analysis can flip and your profits can become US-taxable.

This is not a reason to avoid US fulfillment — the speed and trust it buys usually pay for themselves. It is a reason to know your position before you scale, so the tax is a planned line item rather than a surprise assessment. Amazon's marketplace-facilitator role handles some sales-tax collection for you, but it does nothing for your income-tax position, and the two are constantly confused.

Wyoming, Delaware, or New Mexico? Picking a state as a seller

Cartagena sellers ask this constantly, and the honest answer is that for a non-resident e-commerce LLC the differences are smaller than the internet suggests. Wyoming offers low fees and strong privacy. Delaware offers a mature legal system and the name recognition that some banks and buyers prefer. New Mexico offers very low maintenance and no annual report, which appeals to lean single-owner stores.

None of these choices reduces your federal filing duties — Form 5472 and the BOI report apply regardless of state. What the state choice really affects is annual cost, privacy, and how easily you can open banking. Pick for those practical reasons, keep a registered agent in the state, and do not overthink it. The bigger risk is always the compliance you forget, not the state you chose.

Frequently asked questions

Do I need a US LLC to sell on Amazon US from Colombia?

Not always required, but it usually helps with payments, banking, and trust, and it separates the business from your personal accounts. Many Cartagena sellers form a US LLC specifically to unlock US banking and Stripe.

Can I get an EIN without an SSN or ITIN?

Yes. A non-US founder applies for the EIN on Form SS-4 by fax or phone. The online EIN tool requires a US taxpayer ID, but the fax route does not.

What is economic nexus and does it apply to me?

Economic nexus means you can owe US state sales tax purely by crossing a state's sales or transaction threshold, even with no US presence. Foreign e-commerce sellers shipping to US customers are frequently caught by it.

Does my foreign-owned US LLC owe US income tax?

Only if it has US-effectively-connected income. Many service and dropshipping structures do not, but sellers using US warehouses or fulfillment need a real analysis. Either way, the annual Form 5472 filing is still required.

I'm a US citizen traveling through — do I still file?

Yes. US persons file on worldwide income anywhere. The FEIE can reduce it if you meet the day-count test, and you file an FBAR if your foreign accounts exceeded $10,000.

Related reading: taxes for e-commerce and dropshipping sellers, the streamlined path back, and LLC vs S-corp vs C-corp and what each costs. You can also download our free tax organizers to get organized before we talk.

Talk to an Enrolled Agent

This article is general information, not individual tax advice. If you want to talk through your specific situation, book your free review, or call or text (323) 900-0305.