- Japanese National Tax Agency published overview of consumption tax rules for digital platform operators
- Businesses offering electronic services must file and pay consumption tax, regardless of location
- Specified platform operators must provide qualified invoices for B2C electronic services subject to platform tax
- Taxpayers meeting designation criteria must submit notifications by September 30
- Designation process for specified platform operators subject to platform tax to be completed by December 31, 2024
- Relevant FAQs and definitions updated on National Tax Agency’s website
Source: globalvatcompliance.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.
