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Japan Expands VAT Rules for Cross-Border E-Commerce and Low-Value Imports

  • Japan is updating its VAT rules for cross-border e-commerce.
  • The platform taxation regime will be expanded to cover cross-border B2C goods sold through online platforms.
  • The de minimis VAT exemption for low-value imported goods will be reworked.
  • The reforms shift tax responsibility from foreign sellers to major platform operators.
  • The goal is to create fairer competition for domestic businesses.

Source: nishimura.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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