Green Circle Cross-border] Urgent! Japan JCT upload entrance into the countdown, with a summary of frequently asked questions (recommended collection)

對於日本稅務新規，前段時間在跨境圈也是炸了！最近日本JCT，有不少的賣家還是有很多的困惑吧，對於日本JCT 一些常見的問題，小通整理不少，往下看吧！
Q
How do I know if a seller wants to register?
A
The JCT registration number is a number issued by the Japanese tax authorities to sellers who have a JCT taxable entity (sellers who pay JCT). Sellers on Amazon Japan must register with JCT if they need to issue invoices.
If any of the following conditions are met, you will be required to register as a taxpayer under a JCT tax code and will be liable to pay tax as required:
1. The seller's taxable sales in the base period exceeded 10 million yen (whether or not sales 2 years ago exceeded 10 million yen)
2. The seller's taxable sales during the base period did not exceed 10 million yen, but the seller's taxable sales in the first half of the previous base year exceeded 10 million yen (whether or not the sales in the first half of the previous year exceeded 10 million yen)
3. The above conditions are not met, but the seller has registered a Japanese company, and the company's registered capital is more than 10 million yen (including 10 million), regardless of the amount of sales, need to be registered.
4. Sellers who want to issue deductible VAT invoices can register on their own initiative.
Q
Can I sell on Amazon without a JCT registration number?
A
If the obligation to pay Japanese Consumption Tax has not been met, whether to apply for JCT is currently "optional" for sellers.
However, when the reforms come into effect, Amazon will plan to implement features to let buyers know which items can be invoiced for compliance. If sellers don't provide JCT registration number, it will have a bad impact on sales volume and store, we recommend sellers to be compliant as soon as possible.
Q
What will happen if I do not register my JCT number even though I am eligible?
A
Sales will be affected; unregistered sellers cannot issue deductible invoices. If a buyer wants to purchase a batch of products that require an invoice, the seller will not be selected by the buyer and the seller will lose many customers.
Q
Do I have to report sales that occurred before 2020?
A
If you are obligated to pay 2022 tax, the answer is yes. You are obligated to pay 2022 tax if your taxable sales two years ago (e.g., 2020) were 10 million yen or more. Late voluntary returns are not subject to penalties, but interest is charged (at a rate of 2% per year).
Q
What types of invoices are eligible for offsetting excise tax?
A
Invoices issued by companies with tax codes are deductible, customs duties paid at customs clearance are not deductible, and part of the consumption tax paid in advance at the time of import is also deductible. The premise is that the seller can only deduct the invoice after registering with JCT.
Q
I have several Japanese stores, can I apply for one JCT?
A
No. One store corresponds to one company entity, and the applicant for a Japanese consumption tax registration number is the seller registered in the platform account.
The seller name in the JCT registration number and the seller name in the backend of the relevant account must be the same, otherwise the platform cannot be verified.
 
關於日本JCT還有疑問，歡迎諮詢綠圈圈專屬客戶經理！