First, let's review the registration process of JCT :
Submit materials —- material review —- submit registration application by Japanese tax agency —- obtain legal person number —- submit authorization letter of agency declaration by Japanese tax agency- obtain agency qualification —- obtain JCT No. The entire application process will take about 2-3 months to complete .
How can the seller ensure that the JCT has taken effect and verify the authenticity and validity of the tax number after obtaining the Japanese JCT tax number?
Sellers can log on to the official website of the Japanese National Tax Agency for inspection
The seller can see the company information after entering the 13 -digit legal person number in the legal person number section , which means the tax ID number is valid.
What is the difference between a legal entity number and a JCT tax ID number?
Under normal circumstances, when Chinese cross-border sellers apply for a Japanese JCT registration number, they will first receive the legal person number issued by the Japanese national tax, which means that the seller's company has completed registration in the Japanese industrial and commercial system; and then the Japanese JCT tax number will be issued , on behalf of the seller to complete the registration with the Japanese Tax Agency.
The legal person number is the exclusive tax code of the enterprise, generally composed of 13 tax codes ;
The JCT number is the Japanese consumption tax invoice number, which is generally composed of letters + 13 -digit tax code ;
The registration number is the legal person number of T+13 digits .
How to upload JCT registration number to Amazon background ?
The seller should upload the invoice number, which is the login number, to Amazon's background.
According to the official guidelines of the Amazon platform, sellers can follow the following path to submit on the seller platform :
Sellers first need to select "Yes: I am obliged to declare consumption tax in Japan" on the tax settings page
Then enter the JCT registration number according to the prompt
Finally, click " Save Settings"
Submit path: Seller Admin- > Settings- > Account Information- > Tax Information- > Consumption Tax Settings- > Add " JCT Registration Number" -> Click "Save Settings"
After the submission is successful, Amazon will issue a compliant invoice for the seller based on the information you provide .
Currently, invoices for consumers are issued by Amazon.co.jp on behalf of the seller with the name of the seller on it. Once the compliant invoice retention system takes effect, Amazon.co.jp will display the JCT registration number submitted by the seller on the seller platform in advance on the invoice to ensure that the buyer gets an invoice that can be deducted from taxes.
Important note: In order to ensure the accuracy of the number, Amazon will start to verify whether the registration number entered by the seller is consistent with the registration number officially released by the Japanese National Tax Agency at the end of 2022. If not, the seller's registration number will be set by the platform as " Invalid" status. Therefore, the editor recommends that sellers must check and confirm again when uploading JCT to the background, and pay attention to the update status of the page!