Revision of Consumption Taxation on Cross-Border Supplies of Services : Ministry of Finance

From October 2015 onwards, a foreign business who provides B2C electronic commerce to Japanese residents shall account for Japan Consumption Tax (JCT). (1) For B2B electronic commerce, a foreign business shall notify its Japanese customers that they shall account for VAT under the reverse charge mechanism. (2) A business whose taxable turnover in Japan (2013 FY) is more than 10 million JPY shall b

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