Overview

China has enacted new tax information reporting rules that require e-commerce platforms, including Amazon, to share detailed seller data with Chinese tax authorities on a quarterly basis. Enacted under Decree No. 810 and further clarified by implementation rules in Public Notice [2025] No. 15 (PN15), these requirements affect all China-based sellers regardless of which Amazon store they operate in. Amazon handles the reporting automatically, but sellers should understand what data is being shared and ensure their account information is accurate.

Key Points / What Sellers Need to Know

• All China-based sellers are affected — Whether you sell on Amazon.com, Amazon.co.uk, Amazon.co.jp, or any other Amazon marketplace, if you are based in China, your information will be reported to the Chinese tax authority.
• No seller action is required for compliance — Amazon will automatically compile and submit the required quarterly reports on your behalf. You do not need to file anything separately.
• Quarterly reporting is already underway — The first quarterly report, covering January through March 2025, was filed on July 31, 2025. Subsequent reports will continue on a quarterly schedule.
• Sellers receive a copy of each report — Amazon provides sellers with a copy of the quarterly filing shared with tax authorities, which sellers should retain for their records.
• Account information accuracy is essential — Sellers should verify that their identity details, business registration information, and payment account details are current and correct in Seller Central.

What Information Amazon Reports

The data shared with the Chinese tax authority is extensive and covers both identity and financial information. For sellers with a business registration certificate, Amazon reports the business name, unified social credit code or taxpayer identification number, and details from the certificate. For individual sellers without a business registration, the report includes national ID information, ID category and number, and the issuing authority.

Beyond identity data, the financial details reported include total revenue in RMB, commissions and service fees paid to the platform in RMB, the total number of transactions (orders), store URLs, and payment account details such as bank account numbers, account names, and banking institution names. Revenue figures are calculated based on the exchange rate at the time each order was shipped.