The Japan National Tax Agency has published requirements for foreign suppliers of e-services to Japanese customers, such as e-books, streaming music and video, games, etc., which will be subject to 8% consumption tax from 1 October 2015. The levy of consumption tax on such cross border supplies was included as part of Japan's tax reform approved in March 2015.
For B2B supplies, the tax is paid via reverse charge (paid by the customer). For B2C supplies, the foreign supplier is required to re…