Border Supplies of Digital Services - KPMG Japan
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Consumption Tax Treatment of Cross-Border Supplies of Digital Services

Border Supplies of Digital Services

By virtue of the 2015 tax reform, new consumption tax rules have been introduced for cross-border digital services.


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Under the new rules, the place of taxation for digital services such as online provision of e-books/music or internet advertising will be determined by the place of the service recipients from 1 October 2015.

We have set out in this newsletter the main points of the new rules applied to cross-border supplies of digital services.


  1. Definition of ‘Digital Services’ and their Place of Taxation
  2. Classification of ‘Digital Services’ Provided by Foreign Suppliers
  3. Tax Treatment of ‘B2B Digital Services’
  4. Tax Treatment of ‘B2C Digital Services’
  5. Registration Regime for Foreign Suppliers
  6. Rules to Determine Taxpayer Status
  7. Timing of Application/Transitional Measures

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