The compliance net in Europe is tightening again. Following the wave of "Section 3" verifications earlier this year, Amazon Europe has quietly rolled out a critical update to its KYC (Know Your Customer) protocol.
For the first time, the platform is explicitly requesting Personal Income Tax Records from the company’s Legal Representative. This goes beyond standard address verification; Amazon is now cross-referencing the personal financial footprint of the account holder to weed out "shell companies" and straw-man accounts commonly used by overseas sellers.
Who Is At Risk? (The 3 Targets)
According to seller data, this audit is not random. It is targeting three specific profiles:
- Zero-Declaration Accounts: Sellers who have filed "0" tax returns for extended periods despite high revenue.
- Data Mismatches: Accounts where the Legal Representative’s residential address does not align with the tax jurisdiction.
- High-Risk Profiles: Accounts held by older individuals (often used as figureheads by service providers) where tax records are non-existent or inconsistent with business activity.
The "Linked Penalty" Risk:
This is a multi-site crackdown. If your German station fails this audit, Amazon’s linkage algorithm may suspend your UK, French, and Italian stores simultaneously.
How to Get the Document (3 Methods)
The document required is the Individual Income Tax Record (个人所得税纳税记录). It must be issued within the last 12 months and bear the official government seal.
Method 1: The "Personal Tax" App (Fastest)
- Log in to the Personal Income Tax App (个人所得税).
- Navigate to "Issue Tax Record" (纳税记录开具).
- Select the period (Last 12 Months) $\rightarrow$ Generate PDF.
- Note: This is the preferred digital method.
Method 2: E-Tax Web Portal
- Visit the Natural Person Electronic Tax Bureau.
- Click "Featured Applications" (特色应用) $\rightarrow$ "Tax Record Issuance".
- Verify identity and download the PDF.
Method 3: Offline Service Hall (For Complex Cases)
- If digital methods fail, the Legal Representative must visit their local Tax Service Hall in person with their ID card.
- Request a printed "Personal Tax Payment Record" at the counter.
- Crucial: Ensure the clerk stamps it with the official red seal. Scan this document in high resolution (do not take a phone photo) for upload.
Troubleshooting & "Zero Tax" Issues
Q: I paid 0 tax because my income is below the threshold. Will I be banned?
A: No, but you must still provide the record. A government-issued document showing "0.00" tax paid is valid proof of identity. However, for new accounts with no history, you may need to attach a "Statement of Situation" explaining why no tax was accrued.
Q: The upload page is spinning/crashing.
A: This is a known glitch due to server load.
Fix 3: If the system rejects the file as "Invalid," do not edit it in Photoshop. Wait 24 hours and retry. Amazon’s fraud detection AI instantly flags edited metadata.
Fix 1: Try uploading during off-peak hours (EU morning time).
Fix 2: Ensure your file name is in English (e.g., Tax_Record_2026.pdf) and under 10MB.
While you handle the paperwork, let us handle the cargo. Linktrans ensures your logistics documentation matches your customs declarations perfectly, keeping your EU account healthy. Contact us for DDP shipping solutions to Europe.
10 Feb, 2026
