Cross-border supplies of electronic services

Brochures

Instructions	For Submission
Application for Registration as a Registered Foreign Business (Instructions) (PDF/319KB)	Application for Registration as a Registered Foreign Business (For Submission) (PDF/211KB)
Notification of Taxable Enterprise Status for Consumption Tax (For base period)(Instructions)(PDF/524KB)	Notification of Taxable Enterprise Status for Consumption Tax (For base period) (For Submission)(PDF/232KB)
Notification of Taxable Enterprise Status for Consumption Tax (For specified period) (Instructions)(PDF/421KB)	Notification of Taxable Enterprise Status for Consumption Tax (For specified period) (For Submission)(PDF/204KB)
Notification of Tax Agent for Consumption Tax (Instructions) (PDF/103KB)	Notification of Tax Agent for Consumption Tax (For Submission) (PDF/105KB)

Other Notifications and Applications
※　Please note that you should submit the documents titled ”For Submission”. Please follow the English instructions to fill in.

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