Tag: Consumption Tax

Digital platforms face Consumption Tax liabilities on user services The latest Japanese 2023 tax reform plan includes a review of the marketplace deemed supplier liability for providers of digital services. This is based on the global trend to shift the indirect tax burden to digital

Japan has imposed its 10% Consumption Tax on digital or electronic services since October 2015. This includes non-resident providers. However, so far, marketplaces and similar electronic interfaces are not held liable to tax obligations of their third-party sellers. Japanese Consumption Tax is made up of