Japan Tax Agency Posts Overview on Consumption Tax Rules for Digital Platform Operators

The Japanese National Tax Agency Aug. 9 posted online an overview on consumption tax rules for digital platform operators. Topics covered include: 1) the requirement that businesses providing electronic services must file and pay consumption tax for those services, irrespective of whether they are domestic or foreign; 2) clarification that specified platform operators that issue qualified invoices must also issue a qualified invoice for business-to-consumer (B2C) electronic services rendered, subject to platform tax; 3) that taxpayers who meet the designation requirements during the taxable period that includes April 1 must submit designation notifications by Sept. 30; 4) that the specified ...