On June 20, 2025, China issued State Council Order No. 810 (the
Order), introducing new reporting obligations for online platform
operators. 1 These requirements mandate platform
operators to submit quarterly reports detailing the identity and
income of merchants and individual workers operating on their
platforms. To provide further clarity, the State Taxation
Administration (STA) released two supplementary notices on June 26,
2025 (i.e., STA Announcement (2025) No. 15 and No. 16),2
3 implementation specifics.
The Order is expected to impact e-commerce and other online
platform operators, including both domestic and foreign entities.
While businesses and individuals operating on these platforms are
not directly subject to reporting obligation, they may be
indirectly impacted as a result of having their identity and
revenue information disclosed by the platforms.
