To register for VAT in Japan, businesses need to provide certain documents and information to the National Tax Agency (NTA). Here are the key requirements:
- Basic Business Information:
・Company name, address, and contact information
・Business type and industry
・ax identification numbers or equivalents from the company’s home country - Business Activity Details:
・Description of goods or services being sold in Japan
・Expected annual sales and taxable turnover - Representative Details:
・Contact details of the company representative managing VAT matters in Japan
・If appointing a tax agent, provide the agent’s contact details and relevant authorization - Supporting Documents:
・Business registration or incorporation certificate
・Financial statements demonstrating annual sales (if applicable)
・Power of attorney (if a tax agent will file returns on behalf of the business)
VAT registration essentially means obtaining a VAT registration number, which includes a capital “T” in front of the corporate number. Foreign businesses, without their own Japanese corporate number, must first apply for the equivalent of this corporate number. This step is frequently overlooked, not only by businesses but also by tax officers, and often leads to additional time needed to complete the registration process.
The information provided here is based on legislation as it stands on the date of publication and may not reflect subsequent changes. We advise clients to seek tailored professional advice before making any decisions based on this information.