Amazon Implements New Rule on Seller Tax Information Reporting: A Crucial Update for Chinese Cross-Border Sellers

On October 13, 2025, global e-commerce giant Amazon issued a significant notification regarding the reporting of seller tax information to Chinese tax authorities. This marks a critical step in China's cross-border tax supervision, directly impacting all Chinese sellers operating on Amazon. Kingbridge Advisory, as a professional cross-border business consultant, provides an in-depth analysis of this policy to help you navigate these changes effectively.

1. The Core Policy: What is Amazon Doing?
In accordance with China's "Internet Platform Enterprise Tax Information Reporting Regulations" (State Council Decree No. 810) and the State Taxation Administration Announcement 2025 No. 15, Amazon, as an overseas internet platform, is legally obligated to report information about Chinese sellers on its platform to the Chinese tax authorities.

In simple terms, Amazon will act as an "information reporter," automatically submitting relevant data of Chinese sellers to the Chinese tax bureau on a quarterly basis.

2. Reporting Content and Scope: What Information Will Be Submitted?
The information Amazon will report is comprehensive, designed to provide tax authorities with a clear picture of transactions, including:

• Identity Information: Seller's company/personal identification details.

• Transaction Information: Volume and value of transactions across all Amazon marketplaces.

• Income Information: Sales revenue generated by the seller.

• Platform Fees: Commissions, service fees, FBA fees, etc., paid to Amazon.

Key Note: This policy applies to all Chinese sellers conducting sales on any Amazon marketplace worldwide (e.g., USA, Europe, Japan).

3. Timeline: When Does This Take Effect?

• First Reporting Deadline: Before October 31, 2025.

• First Reporting Period: Covers data from Q3 2025 (July 1 - September 30).

• Subsequent Schedule: Amazon will continue with quarterly information reporting thereafter.

4. Seller Action Plan: What Do You Need to Do?
The notification states that "sellers do not need to take any action," as Amazon will handle the reporting. However, this does not mean sellers can be complacent. Kingbridge Advisory recommends the following:

1. Self-Check and Compliance Review: Immediately verify that your company and tax information in the Amazon backend is accurate, complete, and consistent. Ensure your business data aligns with the information the tax authorities may receive.

2. Tax Health Check: We recommend consulting with professional advisors to conduct a comprehensive review of your tax compliance status, ensuring that previously declared sales revenue matches the platform data and identifying potential risks.

3. Be Proactive and Standardize Finance: The core aim of this policy is to strengthen tax supervision. Sellers should establish standardized financial bookkeeping processes to ensure all cross-border income is handled legally and in compliance with tax obligations.

Conclusion

Amazon's notification is a clear signal of the globalization and digitalization of China's tax supervision. For Chinese cross-border sellers, the previous information "barrier" is diminishing, and tax compliance has become an irreversible trend. Proactively embracing compliance is the key to sustainable and stable growth.

Kingbridge Advisory will continue to monitor policy developments, providing you with the latest insights and professional tax compliance consulting services to safeguard your global expansion journey.