China Introduces New Reporting Requirements for Digital Platform

On June 20, 2025, the State Council of China announced rules that, in accordance with Order of the State Council No. 810, require digital platform operators, including foreign operators, to report tax-related information, with immediate effect.

Operators must provide quarterly reports that include information on the names and incomes of businesses and individuals utilising their platforms. They also have to submit their own company information within 30 days of the implementation.

Some service providers are not subject to these regulations. Business suspension or fines may follow noncompliance.

On June 26, 2025, the State Taxation Administration (STA) released Announcement No. 15, which offers comprehensive implementation-related guidance on the reporting requirements.