China has introduced new tax reporting requirements for digital platform operators, aligning its regulations with the OECD’s model rules to enhance transparency and enforcement in the digital economy.
Under Decree No. 810, effective immediately, resident and non-resident platforms must submit quarterly reports to the State Taxation Administration (STA), disclosing the identity and income of sellers and workers using their platforms. The first reports are due in October 2025.
The rules apply to e-commerce sites and any digital operators facilitating online transactions or services. Platforms must verify and ensure the accuracy of tax-related data, and report details such as domain name, business name, and transaction revenue within 30 days of launching or of the decree’s issuance.
Key Exemptions and Enforcement
Reporting is not required for certain public convenience services (e.g., domestic help or delivery work) if tax-exempt, and data already submitted via withholding does not need to be duplicated.
The STA will offer secure reporting channels and may request additional records during audits. Noncompliance—including late, false, or missing information—may result in fines and enforcement actions.
The regulation marks China’s latest step in tightening tax oversight of the digital economy while aligning with global standards.
Read more: VatCalc, BDO, Bloomberg Tax
