JSFiddle - React, Tailwind, and code Playground

HTML

<form action="" method="post" enctype="multipart/form-data">
    <div class="upload">
        <input type="file" name="upload"/>
    </div>
</form>

CSS

div.upload {
    width: 127px;
    height: 127px;
    background: url(http://www.ifnmg.edu.br/templates/padraogoverno01/favicon.ico);
    overflow: hidden;
}

div.upload input {
    display: block !important;
    width: 127px !important;
    height: 127px !important;
    opacity: 0 !important;
    overflow: hidden !important;
}