Japan Consumption Tax Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in UAE. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority National Tax Agency (NTA)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	国税庁 (NTA)
Standard rate	10%
Reduced rates	8%
Registration threshold	JPY 10 million
Filing frequency	Annual default; monthly/quarterly/interim filings for larger taxpayers
E-invoicing / digital reporting	There is no general electronic invoicing mandate, and the qualified invoice regime does not itself create a mandatory electronic invoicing obligation.
Typical registration lead time	2-6 weeks