Japan consumption tax guidelines
Learn about consumption tax (消費税) rules in Japan for businesses — the 10% and 8% rates and their national and local split, the JPY 10 million base-period threshold, Tax Agents for non-residents, the qualified invoice system and T-numbers, the transitional credit stepping down from 80% to 70% from 1 October 2026, the 2-wari and 3-wari specials, platform taxation, no e-invoicing mandate with voluntary Peppol JP PINT, and return deadlines.