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App Store Connect / Manage compliance information / Manage information for State Council Decree No. 810

Manage compliance information

Manage information for State Council Decree No. 810

As required by the Provisions on the Reporting of Tax-related Information by Internet Platform Enterprises (State Council Decree No. 810), Apple collects specific information from Chinese content providers who distribute apps through App Store and submit this information to the State Taxation Administration (STA).

Who is reported

Apple is required to report on developers who reside in China mainland and distribute apps through the App Store from July 2025 onwards.

What info will be reported

To meet the requirements under the State Council Decree No.810, Apple is required to report the following details to STA:

For individuals

  • General Information: Name on Resident ID card, Resident ID card number, store name, store unique identification code, name of contact, contact phone number, operation start date

  • Financial Account Information: Number of transactions, total income, refund amount

For organizations

  • General Information: Full Name on Business License, Unified Social Credit Code, store name, store unique identification code, name of contact, contact phone number, operation start date

  • Transactional Information: Number of transactions, total income, refund amount

What to expect

The State Council Decree No. 810 reporting is a quarterly obligation. Apple submits the report to STA in the month following the quarter's end.

Please note that State Council Decree No. 810 doesn't change your tax obligations. The introduction of State Council Decree No. 810 doesn't change the requirement that you remain responsible for determining whether the proceeds you receive from Apple are subject to tax in any relevant jurisdiction, and, if applicable, complying with all relevant obligations that may arise. We recommend that you consult a tax advisor if you have any questions about your tax obligations.

Enter compliance information for State Council Decree No. 810 for individuals

Required role: Account Holder or Admin. View role permissions.

  1. In the homepage, click Business.

  2. On the Agreements tab, scroll down to the Compliance section.

  3. Next to State Council Decree No. 810 click Add Info.

  4. Enter your Resident ID Card Number and name or verify that the information is accurate if it's already displayed. Then click Done.

It's your responsibility to keep your account information available to Apple up to date.

If you have any tax questions, please consult the STA or contact your tax advisor.

For answers to privacy questions, please contact the Apple Data Protection Officer.

Enter compliance information for State Council Decree No. 810 for companies

You’ll need to ensure you have provided a DUNS number and Unified Social Credit Identifier (USCI) for State Council Decree No. 810. If you’re missing either of these, there will be a banner displayed in the Business section of App Store Connect. To provide your DUNS number, you’ll be directed to enter it here. If you have entered a DUNS number, but need to provider your USCI, then you’ll need to go to https://support.dnb.com/?CUST=APPLEDEV.

It's your responsibility to keep your account information available to Apple up to date.

If you have any tax questions, please consult the STA or contact your tax advisor.

For answers to privacy questions, please contact the Apple Data Protection Officer.