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Should I charge a customer consumption tax on services I have provided them if they are located outside Japan?

July 6, 2012

Assuming the customer is a non- resident of Japan, you should not charge the customer consumption tax on the services. The only exceptions to this rule are:

(a) For transport and storage services for assets located in Japan

(b) For meals and accommodation services provided in Japan

(c) For services available in Japan which are similar to the above (a) and (b)

Services provided to non-residents are regarded as export transactions, and export transactions are tax-exempt.

However if non-residents to whom you have provided the services have a branch or representative office in Japan, the services are not regarded as export transactions. Therefore you should charge the customer consumption tax.

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  • “YOOX’s business partnership with Nagamine & Mishima Office started in 2004, when the Italian company landed in the Japanese market.

    Nagamine & Mishima Office worked very closely on helping YOOX to set up the corporate, accounting and tax procedures according with the local requirements.

    In the these 10 years of operations in Japan, Nagamine & Mishima Office has always supported YOOX to reach its goal, with a very professional and proactive approach and a unique working way: efficient, kind, timely and careful to details. We would recommend them to anybody! “

    Paolo Bedodi, Financial Controller

    YOOX GROUP