- Japan’s National Tax Agency (NTA) has issued two Q&A documents providing guidance on the new rules for the collection of consumption tax by online platform operators. The new rules were approved as part of Japan’s 2024 tax reform legislation in March 2024 and will apply from 1 April 2025.
- The new rules generally provide that online platform operators serving as intermediaries will be liable for the consumption tax due on services rendered by foreign providers through their platforms.
- The two Q&A documents, currently only available in Japanese, provide guidance for foreign providers and for online platform operators.
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Source Orbitax
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