- The 2026 Tax Reform Proposals introduce platform-level taxation for marketplaces intermediating certain physical goods.
- Platforms with annual transaction values over JPY 5 billion in specified categories will be designated as “Type 2 Platform Operators.”
- Type 2 Platform Operators will be deemed the supplier for certain goods sold in Japan by foreign businesses and for specified low-value goods.
- These operators may claim input tax credits for import consumption tax on behalf of foreign sellers, reducing the need for overseas sellers to file tax returns for refunds.
- The new rules apply to transactions from 1 April 2028, with platform designation based on transaction amounts from 1 January to 31 March 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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