How to deal with a consumption tax declaration and payment when sole proprietors and freelancers register as an invoice issuer for the first time?

Invoice tax system will start from October 1, 2023 in Japan.

Some of you may have already applied for invoice registration and are steadily making preparations.

For sole proprietors and freelancers who have been exempt from consumption tax until now, this will be the first time to file a consumption tax return.

This time, I will write about the declaration and payment of consumption tax for sole proprietors and freelancers.

When is the target period?

As those of you who have already filed tax returns know, the taxable period for sole proprietors is the calendar year (January to December).

The taxable period for consumption tax is originally the calendar year (January to December), but if you are a new taxable sole proprietor for consumption tax due to invoice registration this time, you will be able to apply from October 1, 2023 to December 31, 2023. period.

During the period before the invoice system starts (January 1, 2023 to September 30, 2023), you will be exempt from consumption tax.

When is the deadline for payment?

The deadline for filing a tax return is March 15th of the following year, but the deadline for consumption tax is March 31st of the following year.

Where can I prepare and submit the tax return?

You can prepare and submit it at the National Tax Agency’s “Fixed Return Preparation Site”.
(This is the same as the income tax return preparation site)

However, this site is only available in Japanese.

If you would like to prepare your comsumption tax rerun, please contact me from here. I’ll help you to do.

How to pay consumption tax？

You can pay by the following methods.

・Payment by transfer from a bank account (prior application required)
→ Payment 1 month after declaration

・Direct payment (prior application required)
→ Payment at the time of declaration or by specifying the date and time from the bank account registered in advance

・Payment via internet banking or ATM (prior application required)

・Payment by credit card
→Pay from the “national tax credit card payment site”. However, payment fees are required.

・Payment by smartphone app
→Pay from the “national tax smartphone payment site”. However, it is limited to 300,000 yen or less

・Print QR code and pay at convenience store
→ Create and print the information necessary for payment as a QR code from the National Tax Agency’s tax return creation site. However, it is limited to 300,000 yen or less

・Cash payment by tax payment slip

In conclusion

I wrote about the declaration and payment of consumption tax for sole proprietors and freelancers.

The method of calculating the amount of consumption tax to be paid in Japan is complicated and requires specialized knowledge.

If you have any problems with the consumption tax declaration and payment, please feel free to contact me here.

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都築太郎税理士事務所/Tsuzuki Taro Tax Accountant Office

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