5 Major Developments in Japan

5 Major Developments in Japan

• EU and Japan strengthen cooperation on digital trade and economic security

• Japan ‘deemed reseller’ for digital platforms April 2024

• Japan introduces further sanctions against Russia

• Japan: New e-Invoice Retention Requirements

• Tax Authority confirms that a representative and registration in Japan as required under Companies Act does not create a PE

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Deduction (Input Tax Credit)

• Japan Tax Agency Publishes Notice on April 2023 Consumption Tax Invoice System Revision

Digital Services Tax

• EU and Japan strengthen cooperation on digital trade and economic security

E-Commerce / Electronic Services

• Proposal for Calculation and Collection of Consumption Tax via Online Platforms in Japan

• Japan ‘deemed reseller’ for digital platforms April 2024

E-invoicing

• Japan: New e-Invoice Retention Requirements

• Japan Adopts Peppol Network for e-Invoicing: Qualified Invoice Method

• Five Key Questions About E-Invoicing in Japan

• Japan’s Qualified Invoice System Roll-out Approaches

• Japan: E Invoicing Standard

• SNI became the PEPPOL Service Provider in Japan

• Japan releases e-invoicing FAQ

• Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March 21, 2023)

• Japan Approves Tax Reform 2023

• Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March 21, 2023)

Fixed Establishment

• Tax Authority confirms that a representative and registration in Japan as required under Companies Act does not create a PE

Invoice

• Japan Tax Agency Publishes Notice on April 2023 Consumption Tax Invoice System Revision

Legislative Change

• Japan Approves Tax Reform 2023

Rate

• Japanese Consumption Tax (VAT)

• Japan emphasizes that there will be no increase in consumption tax

• How Does Japanese Consumption Tax (JCT) Work?

• Japan PM has no plan to tweak sales tax to fund childcare measures

Reporting / Compliance

• Global VAT Guide: May 2023 VAT Updates

War in Ukraine

• Japan introduces further sanctions against Russia

Webinar/Event/Podcast

• Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March 21, 2023)
• Webinar Pagero – Qualified Invoicing in Japan: developments, impacts and what you need to know (March 21, 2023)