New regulations issued by the Chinese government require online stores, including Amazon, to report information about China-based sellers to the Chinese tax authority. The requirements were introduced in June 2025 by the State Council of China (Decree No. 810) and the State Taxation Administration of China (Public Notice [2025] No. 15).
In compliance with these rules, Amazon will provide quarterly reports to the Chinese tax authority containing data such as seller identity information, transaction numbers, revenue, and fees.
Who is Affected?
The reporting requirements apply to all China-based sellers who conduct sales in any of Amazon's worldwide stores. This rule is applicable regardless of where the sales are made. For example, if a seller based in China sells exclusively in the Amazon.com store in the United States, their account information and transaction data will still be reported to the Chinese tax authority.
What Information Will Be Reported?
Amazon will report the following seller information to the Chinese tax authority:
| Data Point | Sellers with a Business Registration Certificate | Sellers without a Business Registration Certificate |
| Name on business registration certificate | Yes | No |
| Unified social credit code/taxpayer ID | Yes | No |
| Name on national ID | No | Yes |
| National ID category and number | No | Yes |
| National ID issuing Country/Region | No | Yes |
| Address | Yes | Yes |
| Online Store Name | Yes | Yes |
| Store URL (Optional) | Yes | Yes |
| Bank Account Details* | Yes | Yes |
| Point of Contact Name | Yes | Yes |
| Contact Phone Number | Yes | Yes |
Bank account details include the bank account or payment account number, the account name, and the name of the bank or payment institution.
Filing Schedule and Seller Actions
The first quarterly report is due by October 31, 2025, and will cover the third quarter of 2025 (July-September). Following this initial submission, reports will be filed on an ongoing quarterly basis.
No direct action is required from sellers, as Amazon will report the information directly to the tax authority. However, it is important for sellers to ensure all their account information is accurate and up to date in Seller Central to guarantee the correctness of the data being reported. Sellers should be aware that if their information has already been verified, any subsequent changes will trigger new verification processes.
Sellers will not receive a quarterly statement from Amazon detailing what was filed. The reports are generated based on the data available in Seller Central.
14 Oct, 2025
