A VAT Refund Guide to 

Japan

How to get VAT Refunds from Japan for your business

Businesses registered in countries outside of Japan can claim VAT refunds on any costs incurred in Japan.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Japan VAT rates, deadlines and claiming periods.
japan

Where is your company based?

EU

based businesses

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Japan under the EU VAT Refund Directive.

NON-EU

based businesses

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Japan under the 13th Directive.

Which countries have reciprocity with Japan?

All countries can claim but registration is needed.

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in Japan?

ENTERTAINMENT & HOSPITALITY

Entertainment

10%

Hotels & Accommodation

10%

Restaurants

8%

EVENTS

Conferences, Trade Shows & Exhibitions

10%

Training Courses & Seminars

0%

GENERAL EXPENSES

Goods

10%

Inter-company charges

10%

Office Expenses

10%

Marketing Costs

10%

Professional Fees & AP invoices

10%

TRAVEL RELATED

Car Rental

10%

Fuel

10%

Public Transport

10%

Taxis

10%

Additional Information

How far back can your business claim VAT from Japan?
5 Years.
What’s the foreign VAT deadline in Japan?
There is no deadline as a domestic/local registration is required, therefore clients are serviced depending on the due date of their individual VAT returns
How long does it take to receive a VAT refund from Japan?
There is no fixed duration, the returns are case dependent.

Need help with your VAT refund from Japan?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline