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2. English
3. Information for Taxpayers
4. Information about Consumption Tax (Guides, Notifications etc.)
5. Cross-border supplies of electronic services

Brochures

• Consumption tax implication for Cross-border Supplies of Services (For foreign businesses)(July 2024) (PDF/409KB)

 *　About Platform Taxation of Consumption Tax

• Platform Taxation of Consumption Tax

 *　About former system(～30th September 2023)

• Revision of Consumption Taxation on Cross-border Supplies of Services (For foreign businesses) (May 2015） (Revised in December 2016) (PDF/487KB)

Notifications and Applications

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

Registered Foreign Businesses List

Registered Foreign Businesses List（PDF/388KB）
※　As of 9 30, 2023

Comments and Requests Form

We would like to receive your comments and requests about “Cross-border supplies of electronic services” on this site. Please access “Feed back to the National Tax Agency about “Cross-border supplies of electronic services” on this site” to send your comments and requests.