Source: https://home.kpmg/xx/en/home/insights/2017/10/japan-indirect-tax-e-s-s-survey.html 1 October 2015 What is the applicable annual turnover threshold (in local currency) for that requirement to apply? 10 million Japanese yen (JPY) - the foreign supplier who does not have a permanent establishment in Japan is required to register if their taxable sales excluding the turnover of the B2B digital services in the base period (generally referring to the 2 fiscal years prior to the current fiscal year) exceeds JPY10 million. In the case of newly established companies, a foreign supplier may also be required to file a JCT return and pay JCT to the Japanese government if its share capital or the turnover of the controlling party of the supplier exceeds a certain prescribed threshold. Is simplified or standard registration required? Standard, JCT law does not provide for simplified registration. Does the requirement apply to all e-services? No, only digital services which is