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Japan’s New Consumption Tax Rules for Online Platforms: Guidance for Businesses Effective April 2025

  • Japan’s National Tax Agency has issued new rules for the collection of consumption tax by online platform operators
  • Businesses providing electronic services to consumers in Japan must file and pay consumption tax, regardless of being domestic or foreign
  • Foreign businesses providing B2C electronic services via a digital platform must pay consumption tax if compensation is received via a specified platform business
  • NTA has provided an English-language guidance page with an overview of the new rules
  • NTA’s website contains detailed information on Japan’s consumption tax system, including exemptions and filing requirements

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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