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Japanese Consumption Tax

Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional tax advisor if you have any questions.

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.

Note: Login and Pay with Amazon, Checkout by Amazon, Fulfillment by Amazon, and tax calculation services fees are not affected by this change. For more information on the 2015 Japan Tax Reform, please visit the Japan National Tax Agency page.

Why is Amazon collecting Japanese Consumption Tax on my Selling on Amazon fees?

Selling on Amazon fees for sellers residing in Japan are subject to consumption tax as a result of the 2015 Japan Tax Reform.

How will Amazon determine whether or not to calculate Japanese Consumption Tax on my Selling on Amazon fees?

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.

Will Selling on Amazon fees for international sales also be subject to consumption tax?

Yes, if the seller is a resident of Japan.

Amazon charged consumption tax on my Selling on Amazon fees. Can I receive a refund on the consumption tax charged?

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.

Where can I confirm how much consumption tax was charged by Amazon?

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 email 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.

I am a business entity. Will you provide me with the information I need to claim the input consumption tax for consumption tax paid to Amazon?

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.

Where will I be able to get detailed information on the Japanese Consumption Tax credit process?

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.

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