TTS Japan Japan Consumption Tax (JCT) FAQ

Will TikTok issue qualified invoice for the fees I paid?We will issue a qualified invoice for fees you paid to TikTok Shop. If you reside in Japan, TikTok Shop is provided to you by Bytedance KK, an entity incorporated in Japan (JCT Number:T2010001177818), and we will charge Japan consumption tax on such fees. We consider you residing in Japan if your business address or residential address is located in Japan.
TikTok cannot issue an invoice for fees you paid to other parties, including but not limited to creators and TTS partners.
Will TikTok issue an invoice for my sales to customers?You are responsible for reporting applicable taxes and issuing invoices for your sales to customers. TikTok is unable to help you generate the invoice.
Will TikTok collect any taxes for my sales to customers?TikTok will not collect any taxes for your sales to customers if you reside in Japan and sell goods to Japan customers. You are responsible for reporting applicable taxes for your sales on TikTok Shop.
Will TikTok issue an invoice for creator commissions?TikTok is not a party to your engagement with creators; therefore, we cannot issue an invoice for commissions you paid to creators.