This guide provides an overview of JCT in Japan, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Japan.
Japan’s Consumption Tax was doubled from 5% to 10% between 2014 and 2019 to help cover social security costs.
Foreign businesses that incur JCT on eligible expenses in the Japan may be able to reclaim it.
Digital invoices and photocopies of invoices are allowed to be submitted for a JCT refund in Japan.
If JCT in Japan has been charged incorrectly on an invoice, the entity would generally not be entitled to include the invoice in an Japan JCT refund. The entity would need to contact the supplier that charged the incorrect JCT in Japan and request a refund of the JCT in Japan that was incorrectly charged. This is something that VAT IT will be able to assist with. We can contact the supplier on your behalf and request a refund of the incorrectly charged JCT in Japan.
Claimants would first need to register for JCT in Japan before it can request a JCT refund in Japan. An entity will be able to register for JCT in Japan without having an establishment in Japan or making taxable supplies in Japan. After registration, an entity will claim JCT in Japan that it incurred on expenses through filing a JCT return in Japan and submitting the required documentation.
Explore indirect tax information in these countries:
Fiscal Representative in France: What Non-EU Businesses Need to Know Many businesses trading in France are required to appoint a fiscal representative to maintain VAT compliance. Whether you are importing goods, storing stock, or selling to French consumers, understanding this obligation before you operate is significantly easier than discovering it after the fact. This guide […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
Introducing SAP Concur and eezi, Powered by VAT IT: A Synergistic Approach to Global Expense Automation and E-Invoicing In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities […]
Is There VAT on Software and SaaS Subscriptions? What Buyers Need to Know Most finance teams have faced the same issue: an invoice lands for a new SaaS (Software as a Service) tool, and it is not obvious whether VAT should be charged on it, who is responsible for it, or whether it can be […]
VAT IT listed as a Pre-Approved e-Invoicing Service Provider (ASP) by the UAE Ministry of Finance: What Businesses Need to Know VAT IT is proud to announce that we have officially been listed by the UAE Ministry of Finance as a Pre-Approved e-Invoicing Service Provider (ASP). This recognition confirms that VAT IT has successfully […]
8 Best VAT Registration Services for Non-EU Businesses Entering the EU and UK Entering the EU or UK market is a significant commercial milestone. Getting VAT registration right from the outset is what determines whether that milestone becomes a launchpad or a liability. For non-EU businesses, VAT registration is not a straightforward administrative task. […]
8 Best IOSS Solutions for Non-EU E-Commerce Sellers If you are an e-commerce seller, registering with the EU’s Import One Stop Shop (IOSS) is a must. IOSS was created with the goal of simplifying VAT declaration and payment for distance sales of imported goods valued at €150 or less. Traditional VAT collection sees the customer […]
Over 70,000 Businesses Use Ramp. Most Are Missing the VAT They Could Be Recovering. Ramp consolidates corporate cards, expenses, and accounts payable into one platform. Over 70,000 businesses use Ramp because it captures, categorises, and codes every transaction in real time, giving finance teams structured, audit-ready data across all spend. What most of those […]
VAT Penalties and Late Payment Surcharges: What HMRC’s New Rules Mean for You Missing a VAT deadline used to mean an immediate financial surcharge. Under HMRC’s new regime, the system works differently, and in some ways more harshly for businesses that fall into patterns of late submission or payment without realising the consequences are building […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.
