China

China does not currently implement EU DAC7 or OECD MRDP as a standalone reporting regime. However, China has announced plans to introduce digital platform information (DPI) reporting rules aligned in principle with OECD MRDP and partially inspired by EU DAC7, focusing on enhanced data collection from digital platforms. Instead of DAC7, China applies a combination of:

• platform-based tax reporting obligations under domestic tax law
• extensive VAT compliance and withholding requirements
• data disclosure obligations imposed on online platforms by tax authorities

The Chinese approach differs from EU/UK DAC7 in that reporting is primarily domestic, platform-centric, and enforced through tax administration and data governance rules, rather than through automatic cross-border DAC7 exchanges.

Who must register and report in China

China does not require DAC7 or MRDP registration. Instead, digital platforms operating in or targeting the Chinese market may be subject to:

• VAT registration obligations
• platform operator reporting obligations to Chinese tax authorities
• withholding and remittance duties for income earned by sellers
• data disclosure obligations under tax and e-commerce regulations

The competent authority is the State Taxation Administration (STA). Foreign digital platforms can be in scope if they:

• facilitate transactions involving Chinese customers or sellers
• have a taxable presence or VAT registration obligation in China
• are deemed to operate a digital marketplace affecting Chinese tax collection

We can register you. All required tax IDs and accounts - handled end to end. Get me registered

Excluded platform operators for China

China does not operate DAC7 or MRDP-style platform operator exclusions. There is no formal exclusion framework based on DAC7 concepts such as small platforms or listed entities. Instead:

• obligations depend on whether the platform facilitates taxable transactions
• VAT and withholding rules determine scope
• platforms with no China-facing activity generally remain outside scope

Exclusions are assessed under local tax nexus and VAT rules, not seller-category logic.

DAC7 registration of platform operators in China

There is no DAC7 or MRDP registration process in China. Platforms may instead need to complete:

• VAT registration or simplified VAT filings
• platform operator registration with local tax bureaus
• registration for withholding and reporting of seller income

China has issued official guidance strengthening digital platform reporting and data sharing, with phased implementation expected as MRDP-aligned rules are developed.

Types of activities that must be reported in China

Activity type	DAC7 / MRDP reporting	What applies in China
Sale of goods	No MRDP filing	VAT reporting and possible platform data disclosure
Rental of immovable property	No MRDP filing	VAT obligations if China-situs property
Personal services	No MRDP filing	Income tax and withholding obligations
Transport services	No MRDP filing	VAT and sector-specific reporting
Digital services	No MRDP filing	VAT on e-services and platform reporting

Even without DAC7 filings, platforms must ensure accurate transaction-level data is available for Chinese tax audits and reporting requests.

Excluded sellers in China

China does not apply DAC7-style seller classifications such as excluded sellers or high-volume thresholds. Instead:

• VAT thresholds apply to small-scale taxpayers
• exemptions may exist for certain low-value transactions
• income tax exemptions depend on seller status and activity type

Seller exclusions are assessed under VAT and income tax law, not under DAC7 logic.

Deadlines for reporting in China

China does not impose DAC7 or MRDP annual reporting deadlines. Instead, platforms must comply with:

• monthly or quarterly VAT filing cycles
• ongoing transaction data reporting upon request
• registration timelines triggered by taxable activity

These obligations are separate from CRS or AEOI frameworks and focus on domestic tax enforcement. Also need DAC7 reporting? We map your data and submit on schedule. See DAC7 reporting

List of partner jurisdictions

China does not currently participate in DAC7 or OECD MRDP automatic exchanges for digital platform reporting. For international cooperation, China relies on:

• CRS and AEOI frameworks for financial account information
• bilateral tax treaties and exchange of information on request

Future participation in MRDP-style exchanges has been discussed at OECD level, but no binding implementation dates have been officially announced.