Cross-border e-commerce sellers worldwide received an unexpected notification from Amazon this week—a "Tax Health Report" covering their business operations from July to September 2025. What appears as routine documentation actually heralds a seismic shift in regulatory oversight, marking the industry's official entry into the "data reconciliation" era.
Regulatory Upgrade: Data-Driven Compliance
The synchronized release across all Amazon marketplaces represents the first operational implementation of China's State Council Decree No. 810, with three distinctive compliance features:
- Comprehensive granularity: Separate reporting for European and other marketplaces with transaction-level detail
- Strict timeframe: Seven-day download window with no extensions permitted
- Automated verification: Tax authorities now cross-reference platform, corporate, and customs data, with over 6,000 platforms registered and thousands of discrepancy notices already issued
Understanding Reporting Discrepancies
Many sellers noted inconsistencies between Amazon's tax reports and their backend data. Amazon clarified these stem from fundamental methodological differences:
- Revenue calculation: Tax reports include gross order value (with shipping/discounts) versus sellers' net revenue metrics
- Timing basis: Reports use shipment dates rather than payment settlement cycles
- Definitional scope: Varying interpretations of taxable income components
Three-Step Compliance Roadmap
With traditional workarounds becoming obsolete, sellers must implement these immediate actions:
1. Document Archiving: Download and preserve tax reports alongside VAT documentation and payment records to establish audit trails.
2. Discrepancy Analysis: Systematically compare platform data with internal accounts, documenting exceptions like returns or promotional transactions with supporting evidence.
3. Accounting Transition: Shift from cash-based to accrual accounting, declaring full order values rather than settled payments. Verified reporting errors may be corrected through official channels.
Policy Innovations Emerging
Several pilot programs signal regulatory evolution:
- Hangzhou and Guangzhou testing "no-invoice exemption" models under 9610 export protocols
- Upcoming Cross-Border E-Commerce Data Summit (January 15, 2026) featuring tax compliance workshops with policy architects
This seven-day window represents more than an administrative deadline—it's an inflection point for industry transformation. As cross-border commerce enters its data-transparent phase, proactive compliance adaptation will separate market leaders from those struggling with regulatory whiplash.