The following applies only to sellers on Amazon who reside in Japan.
Beginning October 1, 2015, Amazon will charge Japanese residents who sell on Amazon an 8% consumption tax on Selling on Amazon fees. This impacts sellers on both Professional and Individual selling plans who reside in Japan.
Selling on Amazon fees for sellers residing in Japan are subject to consumption tax as a result of the 2015 Japan Tax Reform.
If you are a seller residing in Japan, your Selling on Amazon fees will be charged Japanese Consumption Tax. Amazon determines your country of residency based on the information you provide in your selling account.
Yes, if the seller is a resident of Japan.
Amazon does not issue refunds for consumption tax charged on your Selling on Amazon fees. All consumption tax collected is remitted to the Japanese National Tax Authority.
If you are no longer a resident of Japan, please review your account and update your information to avoid having further consumption tax charged on your Selling on Amazon fees.
Invoices reflecting the consumption tax charged on your Selling on Amazon fees will be available each month in your seller account by going to Reports > Tax Document Library. A monthly invoice will also be sent to the primary e-mail address on file for your Seller Central account. Consumption tax charged for the current month will be reflected in the following month's invoice. For example, consumption tax charged on your Selling on Amazon fees in October will be reflected on your November tax invoice.
Amazon will provide a tax invoice to all sellers who reside in Japan. The invoice will include the Japanese business registration number as well as information regarding the consumption tax collected on your Selling on Amazon fees. For more information, please refer to the following documentation published by the National Tax Agency:
https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf (available in Japanese only)
If you have any questions regarding claiming input consumption tax in Japan, please contact your tax advisor.
Please refer to the following page for details regarding the Japanese Consumption Tax credit process:
https://www.nta.go.jp/taxanswer/shohi/shou306.htm (available in English and Japanese only)
If you have any questions regarding the Japanese Consumption Tax, please contact your tax advisor.