China: New reporting rules for digital platform operators
Regulations require digital platform operators to report tax-related information
The State Council of China on June 20, 2025, announced regulations requiring digital platform operators, including foreign operators, to report tax-related information, effective immediately under Order of the State Council No. 810.
Operators are required to submit quarterly reports detailing the identities and revenues of enterprises and individuals using their platforms. Additionally, they must provide their own business details within 30 days of implementation.
Certain service providers are exempt from these requirements. Non-compliance may result in fines or business suspension.
Following this, the State Taxation Administration (STA) issued Announcement No. 15 on June 26, 2025, which provides detailed guidance on the reporting requirements from an implementation perspective.
For more information, contact a KPMG tax professional in China:
Tony Feng | tony.feng@kpmg.com