1. Can digital or scanned copies of receipts be used for JCT refund claims in Japan?

Digital invoices and photocopies of invoices are allowed to be submitted for a JCT refund in Japan.

2. What should a business do if it notices that JCT was charged incorrectly on a business expense in Japan?

If JCT in Japan has been charged incorrectly on an invoice, the entity would generally not be entitled to include the invoice in an Japan JCT refund. The entity would need to contact the supplier that charged the incorrect JCT in Japan and request a refund of the JCT in Japan that was incorrectly charged. This is something that VAT IT will be able to assist with. We can contact the supplier on your behalf and request a refund of the incorrectly charged JCT in Japan.

3. How do businesses apply for a JCT refund in Japan?

Claimants would first need to register for JCT in Japan before it can request a JCT refund in Japan. An entity will be able to register for JCT in Japan without having an establishment in Japan or making taxable supplies in Japan. After registration, an entity will claim JCT in Japan that it incurred on expenses through filing a JCT return in Japan and submitting the required documentation.

4. How long does it take to receive a JCT refund in Japan?

Processing times for Japan JCT refund can vary. Businesses reclaiming a JCT refund in Japan can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.

5. Are there specific documents that need to be submitted as part of JCT refund applications in Japan?

The documents that are generally required as part of JCT refunds in Japan are copies of invoices and proof of payment of these invoices, as well as any other documentation that the Japan Tax Authorities would require in order to assess the Japan JCT refund claim.