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Refund Process_Japan

GVS has expertise in reclaiming VAT from Japan. In 1989 the VAT system was introduced

in Japan.VAT is known as Consumption Tax, and is charged on virtually all goods and services.

In reclaiming VAT, foreign companies are at a disadvantage due to the lack of assistance from Japanese tax authorities and unfamiliarity with the Japanese language.


GVS is keenly aware of our client's needs, and is committed to providing a wide range of services to your company. We work with your company step by step: from VAT registration to claim submission to the Japanese tax authorities.


Fiscal Representation in Japan


A non-Japanese resident company is required to have a Japanese fiscal representative, who acts on its behalf in VAT reclamation. GVS fiscal representatives are knowledgeable about the latest Japanese VAT regulations, enabling GVS to maximize your company's refund.


VAT registration in Japan


In Japan, expenses incurred before VAT registration cannot be claimed. Thus, the registration has to be completed before reclaiming VAT. This is true even if your company does not have direct sales in Japan. The only purpose of registering your company with the Japanese tax authorities is to establish your company's non-resident status in Japan. Therefore, registration does not create any tax consequences for your company.


The registration remains in effect until your registration is cancelled.

Since a company is not eligible to incur claimable VAT expenses until VAT registration is completed, it is important that your company become registered for VAT purposes as soon as possible. We assist clients with the entire VAT registration process.



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