Core Viewpoint - From November 2025, Amazon sellers will be required to comply with tax reporting regulations, marking a shift towards more stringent and systematic tax oversight in cross-border e-commerce [1] Group 1: Regulatory Changes - Starting from October 2025, Amazon will quarterly report Chinese sellers' identity information, transaction details, and financial flows to tax authorities, covering 22 major global sites [1] - The State Administration of Taxation has introduced a "tax refund (exemption) upon departure" policy for goods exported via cross-border e-commerce overseas warehouses, which helps alleviate financial pressure during the stocking phase [4] Group 2: High-Risk Behaviors - Three high-risk behaviors that may trigger tax alerts include: 1. Concealing income by transferring sales revenue to personal accounts, which can lead to significant penalties [5] 2. Abnormal reporting behaviors such as long-term zero reporting despite actual transactions, which may attract scrutiny [5] 3. Missing invoices or inconsistencies in documentation that can affect tax refund eligibility and compliance risks [5] Group 3: Compliance Procedures - A clear operational framework for compliance has been established, requiring businesses to identify applicable tax types and rates, and regularly verify sales data against bank statements and customs declarations [8] - Sellers using the 9810 regulatory method must apply for tax refunds after goods have cleared customs, with specific codes for different types of sales [8] Group 4: Seller Adaptation Strategies - Different seller sizes have varying compliance strategies: - Small sellers with annual revenue below 10 million yuan may utilize export exemption models to reduce compliance costs [9] - Larger enterprises with annual revenue above 20 million yuan should establish a formal tax system to optimize tax burdens and enhance cash flow through the new tax refund policy [9] Group 5: Industry Implications - Compliance with tax regulations is now a fundamental requirement for the cross-border e-commerce industry, serving as both a risk management tool and a prerequisite for benefiting from policy incentives [10] - As the new reporting period approaches, sellers are advised to organize their business data and manage receipts properly to ensure compliance [10]

AMZ123获悉，欧盟于11月13日正式通过决议，将原定2028年实施的150欧元以下进口包裹免税政策提前两年取消，新规将于2026年第一季度逐步落地。 这一政策直指近年来激增的中国跨境电商包裹，叠加美国此前已收紧的关税政策，跨境电商行业正面临前所未有的合规与成本压力，跨境电商未来路在何 方？ 欧盟原本计划在2028年启用海关数据中心后同步取消小额包裹免税政策，新政提前落地意味着其需快速搭建征管体系，对约5000种产品启动关税征收。对 此，欧盟表示要尽快在2026年寻求一项过渡性反欺诈措施。 | Taxation and Customs Union | | --- | | Home About us ✓ Taxation ✓ Customs ✓ CBAM Online services ✓ News | ▲图片来源于外网 ▲图片来源于外网 目前对这一过渡性反欺诈措施，欧盟还没明确透露细节，但结合今年5月相关提案，大概率将采用此前讨论的差异化收费方案：送货上门的跨境小包裹每 件征收2欧元固定税费，寄送至仓库的包裹按每件0.5欧元标准计费，该方案预计2026年4月正式生效。 政策调整的背后，是欧盟跨境小包裹的爆发 ...