What to do if you have registered an invoice but have not submitted a consumption tax return

The deadline for filing the first consumption tax return has passed since the invoice system was introduced.

If you understood the obligation to submit a consumption tax return after registering the invoice, you have already filed it.

However, there may be a certain number of people who have registered an invoice but do not understand the tax return system because this is their first time filing a consumption tax return.

For example, some people may be thinking that,

・I just filed my final tax return as usual, but I was not told anything about consumption tax.

・Won’t a tax notice be sent for the amount of consumption tax paid, like personal business tax or resident tax?

You must prepare and submit the consumption tax return yourself.

If you do not file by the filing deadline, it will be treated as unfiled.

This time, I will write about what to do if you have not filed a tax return after registering an invoice.

What happens if I do not submit a tax return?

Since you have registered an invoice, you are required to submit a consumption tax return.

Unless you have submitted it, you will receive a notification from the tax office by mail or phone to remind you to file your tax return.

Can I still file the tax return even though the filing deadline has passed?

Yes, you can file and pay consumption tax even after the filing deadline.

However, depending on the amount of tax paid, additional tax for non-filing (5% if you submit a return voluntarily) and delinquent tax may be applied.

In particular, for delinquent taxes, the longer the tax return is delayed from the filing deadline, the higher the amount of tax paid will be.

Is it possible to cancel invoice registration retroactively?

You can’t.

This is because the notification of registration cancellation must be submitted within 15 days before the start of the fiscal year.

In addition, if tax-exempt businesses register invoice systems, they will be liable to pay consumption tax for two years after registration.
(During this period, they will not be able to submit a notification of cancellation of registration.)

However, if the invoice is registered during the tax period that includes October 1, 2023, there is no two-year restriction.
(If you submit a registration cancellation notification within 15 days before January 2025, you can become a tax-exempt business from January 2025.)

In conclusion

This time, I wrote about what to do if you have not filed a tax return after registering an invoice.

If you become aware that you are obligated to declare consumption tax, we recommend that you do so as soon as possible.

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

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