Japan’s National Tax Agency has released two Q&A documents that provide guidance on new rules for collecting consumption tax by online platform operators.
The new rules are part of Japan’s tax reform and will take effect on April 1, 2025. The new rules require online platform operators that act as intermediaries to be liable for consumption tax on services provided by foreign providers through their platforms.
The documents are currently available in Japanese, and English versions of the Q&A documents will be released in the future.