- From 2026, tourists will no longer be exempt from Japan’s consumption tax.
- Cross-border mail-order sales of goods valued at JPY 10,000 or less will be subject to customs duty and consumption tax, with liability on importers, sellers, or digital platform operators.
- A registration system for sellers of low-value goods will be introduced to prevent double taxation.
- The tax exemption system for small businesses remains for those with taxable sales below JPY 10 million in the base period.
- Implementation of these changes will be phased in from April 2027 to April 2028.
Source: vatabout.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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