In recent years, many cross-border sellers have been most concerned with “how to generate orders,” but starting in 2026, the industry has truly entered a phase of “how to survive while complying with regulations.”

As new tax policies for cross-border e-commerce continue to be implemented, data sharing between platforms, banks, customs authorities, and tax agencies is gradually being streamlined. Sellers on major platforms such as Amazon, TikTok Shop, Shopee, Temu, AliExpress, and Lazada will all face a more transparent regulatory environment in the future.

But when many sellers hear the phrase “strict tax audits,” their first reaction is: Are taxes getting higher and higher?

Actually, that's not the case.

The biggest change in this policy is not a “tax increase,” but rather a clearer explanation of the tax framework for cross-border e-commerce. For sellers who genuinely conduct legitimate business, make actual exports, and receive genuine payments, it will actually be easier in the future to operate in compliance with regulations and reap the benefits of these policies.

The real issue isn't “whether or not there are taxes,” but rather:
Do your business entity, cash flow, customs declarations, and accounting records all match up?

I. What Signals Does the 2026 Policy Reform Send?

The core logic behind this cross-border e-commerce tax policy is actually very clear:

In the past, many sellers operated in “gray areas,” but this will become increasingly difficult in the future; meanwhile, companies that operate in compliance with regulations will gradually gain more stable and long-term growth opportunities.

Let's first look at the two key points that sellers care about most.

1. Value-Added Tax policies have become clearer

Eligible cross-border export transactions may still benefit from the VAT exemption policy in accordance with the law.

At the same time, during the 2026–2027 period, certain eligible returned goods may also be eligible for reductions or exemptions from import duties, import value-added tax, and other taxes.

What does that mean?

In the past, one of the biggest headaches for many sellers was the high cost of overseas returns and reverse logistics; now, policy trends are shifting toward reducing the after-sales burden on businesses and helping them lower their overall operating costs.

This is a significant benefit for sellers who need to manage overseas warehouses, FBA returns, and cross-border returns.

2. Corporate Income Tax Enters a “Phase of Refined Management”

Starting in the 2025 tax year, certain cross-border sellers may, based on their individual circumstances and in accordance with local implementation guidelines, choose between assessment based on audited accounts and assessment by fixed rates.

One thing that many sellers have tended to overlook in the past is:

Sales are growing, but the books are getting more and more chaotic.

In particular, items such as advertising fees, logistics costs, warehousing fees, platform commissions, and procurement costs—if not properly allocated—can result in “inflated” profits, which naturally leads to a higher tax burden.

In the future, what will truly determine the level of the tax burden will not be just revenue, but rather:
Are your accounts in order or not?

Micro and small enterprises, in particular, should pay close attention to the relevant income tax incentives.

II. After 2026, the focus of tax audits will no longer be on “how much you sold,” but rather on “whether your records are consistent.”

The biggest change in the regulation of cross-border e-commerce in the future will be “data transparency.”

In a nutshell:

Platform data, bank statements, customs declaration information, and tax returns will become increasingly subject to cross-verification.

In the past, many sellers used to:

• Company A for the store
• Receive payments via a personal bank card
• Use Company B for customs clearance
• Costs are allocated to Entity C

This model will pose increasingly higher risks in the future.

This is because the system focuses on:

Can your business chain form a closed loop?

Therefore, starting in 2026, cross-border sellers must prioritize the following four areas.

III. Four Key Compliance Areas That Cross-Border Sellers Must Prioritize

1. Cash flow must be clear

The issue that is most likely to attract attention in the future is, “Who is actually making the money?”

We recommend that sellers:

• Separate Accounting for Each Store
• Try to use the same payment account whenever possible
• Sales Data and Corresponding Collections
• Minimize payments received via personal credit cards
• Business revenue should be deposited into the company's corporate bank account whenever possible.

This is especially true for sellers operating across multiple platforms and stores; if they consistently mix receipts and payments over the long term, it can easily make it impossible to explain their actual business operations later on.

2. Accounting records must be properly documented.

The problem for many sellers isn't a lack of business, but rather:
There is income, but no supporting documentation.

Documents such as platform settlement statements, shipping documents, purchase invoices, bank statements, advertising expenses, and warehousing fees should be kept as completely as possible in the future.

Because tax authorities are placing increasing emphasis on “authenticity.”

Not only do you have to be able to prove that you sold the goods,
You must also be able to prove that:

• Where does the merchandise come from?
• How do I get out?
• How will I get my money back?
• Where Do the Costs Go?

Form a complete chain.

3. The main structure must not be dismantled haphazardly

To “save on taxes,” many sellers tend to:

• One business owner registered under multiple entities
• The store and the entity receiving payment do not match
• Transferring Funds Between Different Companies
• Conducting Business as an Individual Rather Than a Company

It may seem convenient in the short term, but in the long term, it can easily lead to risks such as related-party transactions and profit shifting.

In particular:

Amazon Multi-Store,
Overseas warehouse model,
ODI Architecture,
Receiving payments for Hong Kong companies,
0110 Export Mode,

In the future, there will be an increasing emphasis on logical consistency.

4. Third-party management services must be standardized

Nowadays, more and more companies are doing both:

• Store Management Services
• advertising placement
• Brand Services
• Cross-Border Support
• Overseas Marketing

But many people overlook one thing:

“The tax logic behind ”service exports“ and ”goods exports” is completely different.

Future tax priorities will focus on:

• Location of Service
• Target Audience
• Contract Terms
• Funding Path
• Whether the Contract Was Actually Performed

Therefore, companies that provide third-party management services must standardize their contracts, invoices, settlement procedures, and fund flows well in advance.

IV. Compliance priorities vary significantly across different platforms

The biggest misconception many sellers have is:

Attempting to use a single approach to address all platforms.

But in reality, the risks associated with different platforms vary greatly.

Amazon: The Focus Is on “Profit” and “Core Business”

Amazon sellers are generally large in scale and have the highest level of data standardization.

In the future, the focus will definitely be on:

• Distinguishing Between Multi-Store Entities
• Payback path
• Closed-Loop Export Data
• Authenticity of Profits

In particular, with regard to:

• 0110 Customs Declaration
• export tax rebate
• ODI Filing
• Hong Kong's Structure

Companies in these industries need to standardize their data chains well in advance.

Contracts, invoices, customs declarations, payment records, and logistics documents—ideally, all of these should correspond with one another.

TikTok Shop / Shopee: The Focus Is on “Basic Guidelines”

There are more small sellers on these types of platforms.

Many people think that if a business is small, they don’t need to worry about taxes, but in fact, the opposite is true.

The smaller the seller, the more likely they are to experience:

• Long-term non-filing
• Personal Card Payments
• Procurement without tickets
• Disorganized Store Transactions

In the future, all of these will become potential risks.

Even if the project is small, we recommend that you at least:

• Regularly Organize Transaction Records
• Save the Platform Settlement Statement
• Maintain Logistics Records
• Set Up Basic Accounting Records

Don't wait until your store has grown before making these changes.

Temu / SHEIN: The Focus Is on “Proof of Cost”

Many sellers on Temu and SHEIN operate under a light-asset inventory model.

The most common problem is:

Only revenue, no costs.

Because many purchases lack invoices, contracts, and complete logistics documentation, the system ends up defaulting to an unreasonably high profit margin.

Therefore, it is essential to prioritize retaining these types of sellers:

• Purchase Order
• Shipping Document
• Platform Settlement Statement
• bank run

At a minimum, establish a complete “purchasing–sales–collection” chain.

AliExpress: The Focus Is on “Overseas Compliance”

AliExpress sellers looking to expand into the EU market will inevitably have to address two key issues in the future:

First, VAT compliance;
Second, product compliance.

Especially:

• HS Code
• CE Certification
• EU Data Protection Officer
• DOC Statement
• Multilingual Instruction Manual

In the future, this information will not only affect customs clearance but may also directly impact a platform’s sales privileges.

V. In 2026, what will truly set cross-border sellers apart is their “long-term compliance capabilities”

The cross-border industry is sure to become increasingly transparent in the future.

However, transparency does not mean that sellers have no opportunities.

On the contrary:

The industry will gradually shift from a focus on “who is better at exploiting loopholes” to “who is more compliant and more stable.”

For sellers who are truly committed to building their brands, developing their supply chains, and expanding into global markets over the long term, compliance is not a burden—it’s a prerequisite.

After 2026, the most important capability for cross-border e-commerce may no longer be just operational expertise, but rather:

• Financial and tax capacity
• Master Planning Capabilities
• Global Compliance Capabilities
• Cash Flow Management Capabilities

Only those who lay a solid foundation first will be able to truly weather the industry’s cycles.

Reply with [Cross-Border E-Commerce Compliance] to schedule a free one-on-one risk assessment with a financial and tax advisor, who will generate a personalized “2026 Cross-Border E-Commerce Compliance Remediation Plan” just for you.