Introducing the New Invoice System in Japan: Qualified Invoice Issuers

Outline of the New Invoice System in Japan 

Since October 2023, Japan introduced the Japanese Invoice System, which mandates the proper storage of all Qualified Invoices Eligible for Japanese Consumption Tax (JCT) credits.

What is a Qualified Invoice? 

A 'Qualified Invoice' is an official document issued by a Qualified Invoice Issuer (issuing company) that must include the following six components:

1. The name and registered number of the qualified invoice issuer 

2. Date of the invoice/transaction 

3. Details of the invoice/transaction (product/services) 

4. Amount of the invoice/transaction (breakdown by applicable tax rate) 

5. Consumption tax amount and applicable tax rate 

6. Name and billing address of the recipient

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The inclusion of the registered number and consumption tax, along with the applicable tax rate, sets the qualified invoice apart from the traditional invoicing. 

Qualified Invoice Issuer

Businesses willing to be registered as registered Entities (Qualified Invoice Issuers) must apply to the relevant tax office. Once applied, the tax office issues a Registration Number, which is a “T+13-Digit number.”

 A Qualified Invoice Issuer is a taxpaying business registered with the tax office that has obtained the Registration Number. The company name and the Invoice Registration Number can be checked on the National Tax Agency website.

“Eligible/Qualified Invoice Issuer Registration Number” can be obtained by foreign businesses without a permanent presence/office in Japan. For inquiries, please send us complete details via email. 

For further information, please contact us by mail.