The Japanese National Tax Agency (NTA) published its guide on the Japanese Consumption Tax (JCT) obligations of the cross-border supply of electronic services.

You can access the English version of the document intended for foreign businesses HERE. The NTA also published some further documents HERE on this topic, however all these documents “are used only for explanations”.

For further information please contact my colleague of PwC Japan: Kotaku Kimu (kotaku.kimu@jp.pwc.com) or my colleague of PwC Zurich: Andras Salanki (andras.salanki@ch.pwc.com)