AQ Partners Blog

How Japan's consumption tax applies to cross-border transactions. Covers zero-rated exports, import tax at customs, reverse charge on B2B digital services, B2C registration, and April 2025 platform taxation rules.

Japan's consumption tax filing deadlines and interim payment schedule. Covers the two-month annual return deadline, why no extension is available, interim payment tiers, penalties, and how deadlines differ from corporate tax.

When and how to register for consumption tax in Japan. Covers the 10 million yen threshold, base period rules, capital-based exceptions for new companies, voluntary registration pros and cons, and the Simplified Tax System.

How Japan's Qualified Invoice System works for foreign companies. Covers registration, T-number format, seven mandatory invoice elements, transitional credit rules, digital storage, and compliance checklist.

Complete guide to Japan's 10% consumption tax for foreign companies. Covers standard and reduced rates, registration thresholds, the Qualified Invoice System, input tax credits, filing deadlines, cross-border rules, and penalties.

What back office means when operating in Japan: accounting, tax, payroll, HR, social insurance, and compliance functions foreign companies must manage.