JP Consumption tax Rates Japan — Consumption tax

General VAT Rate Other Rates Local Currency
8% NA Yen (JPY)

Japan's general VAT rate is 8%, with other rates including NA that can apply to certain transactions. The Consumption tax is administered by the National Tax Agency Japan (http://www.nta.go.jp) in Tokyo.

Japan is currently planning to raise the Consumption tax rate to 10% in 2019.

Japan's consumption tax is called the Consumption tax, locally known as Shouhizei, which was introduced in April 1989.


Japan Consumption tax rates for 2017

Standard
8% (expected to increase to 10% effective from 1 April 2017)
Other
Exempt (with input tax credit) and non-taxable (without input tax credit)

Japan Consumption tax return periods

Businesses in Japan that are required to collect tax from consumers must file regular tax returns with the National Tax Agency Japan in Tokyo. Japan's Consumption tax return periods are:

Monthly, quarterly, biannually and annually


Japan Consumption tax number format

Businesses in Japan that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the National Tax Agency Japan, and will follow a certain format. The Consumption tax number format is Not applicable.


Japan Consumption tax Thresholds

These are the revenue thresholds at which businesses in Japan are required to start collecting and remitting tax.

Registration
JPY10 million of taxable transactions

Recovery of consumption tax by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Japan are required to collect taxes from the consumer.


Japan VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Japan VAT refund program, more info can be obtained from the National Tax Agency Japan.


JP Consumption tax Rates Japan Tax Sources & Citations

  • EN: Japan Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Japan's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Japan tax information on this page is incorrect or out of date.
Citations:
  1. Japan National Tax Agency Japan (http://www.nta.go.jp)
  2. Ernst & Young global VAT tax study, Japan (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/jp-japan