Japan: Consumption tax guidance, cross-border supplies of digital services

Japan: Consumption tax, cross-border supplies

The Japanese tax agency released an official version of English-language guidance concerning the consumption tax treatment of cross-border supplies of digital services.

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Japan’s 2015 tax reform identified cross-border supplies of digital services such as the online provision of e-books, music, or internet advertising as a new concept, subject to consumption tax and for which taxation is determined by the location of the recipient. These measures have an effective date of 1 October 2015.

Read the consumption tax guidance (English) as provided by the Japanese tax agency for use by foreign suppliers.

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