Japan: Guidance on consumption tax treatment of cross-border e-commerce
Tax treatment of cross-border e-commerce was amended under the 2026 tax reform law.
The National Tax Agency (NTA) on July 15, 2026, released guidance (consisting of a series of 62 Q&As) regarding the consumption tax treatment of the transfer of low-value imported goods (“cross-border e-commerce”), which was amended under the 2026 tax reform law—effective for transactions on or after April 1, 2028.
Read a July 2026 report prepared by the KPMG member firm in Japan