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.