E-invoicing in Japan

Japan implemented the Qualified Invoice System (QIS) on October 1, 2023, under amendments to the Consumption Tax Act. Suppliers must issue qualified invoices to enable buyers to claim input tax credits. Invoices may be paper or electronic. Electronic storage requirements are governed by the Electronic Record Retention Law, fully enforced on January 1, 2024.

Invoice format

Must contain registration number, tax rate breakdown, tax amount, supplier details. Electronic or paper permitted; Peppol JP PINT optional.

Submission or exchange

No central government clearance portal; Peppol JP PINT network optional.

Scope, model and deadlines

Post-audit VAT system; invoice validity required for buyer input credit eligibility. Effective October 1, 2023 under Qualified Invoice System; applies to taxable B2B transactions.

Invoice format

Qualified Invoice format under Consumption Tax Act; may be paper or electronic. Peppol JP PINT supported but not mandatory.

Submission or exchange

No single national clearance platform. Peppol network (JP PINT) available and promoted by Digital Agency.

Scope, model and deadlines

Post-audit VAT model; electronic retention required if invoice stored digitally. Qualified Invoice System effective October 1, 2023. Applies when suppliers wish buyers to claim input consumption tax credit.

Invoice format

Standard commercial receipt or invoice; Qualified Invoice not required unless buyer requests.

Submission or exchange

No centralized platform.

Scope, model and deadlines

Standard post-audit consumption tax regime. No B2C e-invoicing mandate.

Earlier guidance (pending review)

E‑archiving of invoices mandatory for businesses under ERRL from January 2024. No real-time reporting to tax authority.

Applicable transactions

Continuous archiving; no invoice‑level reporting yet.

Format

Digital storage of invoices with integrity controls.