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China’s Decree No. 810 (issued June 20, 2025) introduces mandatory quarterly tax reporting for digital platforms, aligning in purpose with OECD and EU (DAC7) standards.
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Platform scope is broad, covering e-commerce, live-streaming, and digital marketplaces, with seller identity and income data required—specifics still pending.
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Non-resident platforms may also be subject to these rules; further clarification and compliance deadlines are expected from China’s tax authority.
Link to Decree No. 810: https://fgk.chinatax.gov.cn/zcfgk/c100010/c5241238/content.html
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