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 defined as ‘services supplied through telecommunications lines such as supplies of copyrighted works through telecommunications lines’.
Examples of digital services indicated by the Japanese tax authorities are as follows:
provision of e-books, digital newspapers, music, videos, and software (including various applications such as games) via the internet;
services that allow customers to use software and databases in the cloud;
services that provide customers with storage space to save their electronic data in the cloud;
distribution of advertisements via the internet;
Services that allow customers to access shopping and auction sites on the internet (e.g., charges for posting goods for sale, etc.);
services that allow customers to access places to sell game software and other products on the internet;
provision via the internet of reservation websites for accommodation and restaurants (those who charge for posting on the website from the businesses that provide accommodation and operate restaurants);
English lessons provided via the internet;
consulting services provided continuously via telephone and emails.
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 defined as ‘services supplied through telecommunications lines such as supplies of copyrighted works through telecommunications lines’.
Examples of digital services indicated by the Japanese tax authorities are as follows:
provision of e-books, digital newspapers, music, videos, and software (including various applications such as games) via the internet;
services that allow customers to use software and databases in the cloud;
services that provide customers with storage space to save their electronic data in the cloud;
distribution of advertisements via the internet;
Services that allow customers to access shopping and auction sites on the internet (e.g., charges for posting goods for sale, etc.);
services that allow customers to access places to sell game software and other products on the internet;
provision via the internet of reservation websites for accommodation and restaurants (those who charge for posting on the website from the businesses that provide accommodation and operate restaurants);
English lessons provided via the internet;
consulting services provided continuously via telephone and emails.
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