- From April 1, 2028, Japan will require consumption tax collection at the point of sale for low value goods (≤ JPY 10,000 per item) supplied from abroad by distance sale.
- Businesses selling over JPY 10 million per year in such goods must register, collect, file, and remit Japanese consumption tax.
- A new registration system will prevent double taxation by exempting registered sellers from import consumption tax if proper procedures are followed.
- The definition of “distance sales” and further details will be clarified in future legislation.
- Registration for Specified Low Value Goods Seller status opens on October 1, 2027.
Source: pwc.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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