Amazon to Report Tax Information of China-Based Sellers

Amazon to Report Tax Information of China-Based Sellers

October 15, 2025 - In a significant move toward tax compliance transparency, Amazon has officially begun implementing quarterly tax information reporting for all China-based sellers operating on its platform, according to a recent announcement from the company's Seller Central.

The new policy, effective October 2025, mandates that Amazon will submit comprehensive seller data to Chinese tax authorities, with the first reporting deadline set for October 31, 2025, covering transaction data from the third quarter (July-September) of this year.New Regulatory RequirementsThis implementation follows two key Chinese regulatory measures introduced in June 2025: the State Council's "Internet Platform Enterprise Tax Information Reporting Provisions" (Decree No. 810) and the State Taxation Administration's "Public Notice [2025] No. 15". These regulations require both domestic and foreign e-commerce platforms to regularly report information about China-based sellers to Chinese tax authorities.

The reporting requirement affects all China-based sellers who sell goods, services, or intangible items to customers through any of Amazon's worldwide marketplaces, regardless of which specific Amazon store they operate in.Information to Be ReportedAmazon will provide Chinese tax authorities with the following seller information on a quarterly basis:Identity information: For registered businesses, this includes the business name and unified social credit code; for individual sellers, full name and national ID detailsStore details: Online store name, store URL, and business addressFinancial information: Bank account details including account numbers and financial institution namesTransaction data: Number of transactions, revenue information, and commissions and service fees paid to AmazonContact information: Point of contact name and phone numberIndustry-Wide ImplementationAmazon is among numerous cross-border e-commerce platforms that have completed tax compliance filings with Chinese authorities. The list includes Walmart, Shopify, TikTok, Temu, SHEIN, AliExpress, eBay, and several other major platforms.

According to industry reports, Amazon has approximately 20 international sites (including Canada, Japan, UK, Germany, France, Ireland, Saudi Arabia, Brazil, and Mexico) that have completed tax information filing procedures with Chinese tax authorities. Notably, Amazon's US marketplace does not currently appear in the filing list.What Sellers Need to KnowWhile Amazon has stated that no immediate action is required from sellers, the company advises sellers to ensure their account information is complete and up-to-date to ensure reporting accuracy.

This move toward tax transparency signifies a major shift in the cross-border e-commerce landscape, potentially affecting countless China-based sellers operating on global Amazon marketplaces. The implementation establishes a framework for regular tax information sharing between platforms and regulatory authorities, representing a significant step in international tax cooperation efforts.

Sellers seeking additional information can refer to Amazon's Seller Central help pages for detailed guidance on compliance requirements