In recent years, the logic behind cross-border e-commerce has been relatively simple: as long as you have products, traffic, and orders, you can generally achieve growth. However, when a company’s annual sales exceed 5 million […]

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Mr. Liu from Shenzhen, owner of a sole proprietorship, generates annual sales of over 5 million on Amazon U.S.

Purchases are primarily made on 1688, where most suppliers settle transactions through personal accounts and do not issue invoices. Some suppliers charge an 8-point fee and issue 13% special VAT invoices.

New Regulations for 2026: Businesses with annual sales exceeding 5 million will be automatically reclassified as general taxpayers in the current period, and the tax rate will jump from 1% to 13%.

Here's the question:

If you can’t obtain input invoices after becoming a general taxpayer, you’ll have to pay the full amount of VAT calculated using the 13% formula—with over 5 million in sales, the VAT alone comes to 650,000.

Mr. Liu is already aware of this issue and plans to switch to business-to-business settlements and request invoices starting in July 2026.

However, whether the supplier is willing to issue an invoice and who will bear the cost of doing so—these issues have not yet been discussed.

While talking with quite a few cross-border sellers recently, I’ve noticed that many of them get off on the wrong foot right from the start when preparing to adopt the 9810 model. In fact, for most small and medium-sized cross-border […]

As of July 2, 108 A-share listed companies had issued announcements regarding back taxes for the first half of 2026, totaling 9.641 billion yuan. Both the number of companies and the total amount of back taxes paid have already exceeded the figures for the entire year of 2025—including a one-time payment of 1.41 billion yuan by Beidahuang, a payment of 524 million yuan by Aier Eye Hospital, and three separate payments totaling nearly 120 million yuan within half a year by Enjet Co., Ltd., a leading manufacturer of lithium-ion battery separators.

The hundreds of millions in back taxes aren’t the main issue. The key point is this: despite having full-fledged finance teams and auditing firms, these companies still revealed a large number of problems during their tax self-inspections. If even publicly listed companies cannot withstand the thorough scrutiny of this round of ”data-driven tax administration,” then the tax compliance pressure on cross-border e-commerce sellers—who face issues such as uninvoiced purchases, complex payment chains, and multiple entities and platforms—will only intensify.

This article breaks down the three underlying reasons behind this wave of tax reassessments, reviews two typical cases, and outlines four self-assessment steps that cross-border e-commerce companies must take.