Covered by Complyance

Japan

Covered by Complyance

Asia

E-invoicing

Status

Mandatory

Format

Qualified Invoice (can be electronic) via Peppol JP_PINT or paper PDF.

Infrastructure

Peppol network encouraged; providers available.

Model

Post‑audit acceptance; e‑archive required.

E-reporting

Status

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

Format

Digital storage of invoices with integrity controls.

Scope & deadline

Continuous archiving; no invoice‑level reporting yet.

More info

Japan does not mandate overall e‑invoicing, but operates a Qualified Invoice System (QIS) since October 1, 2023. Businesses claiming consumption‑tax input credits must issue “qualified invoices,” which may be electronic via Peppol (JP_PINT). E‑archiving of invoices became mandatory from 2024.

Tax authority

National Tax Agency and Digital Agency promote Peppol adoption.

Archiving period

At least 7 years electronic archiving required.

E-signature

Not mandatory, but audit trail retention enforced.

Regulation

Qualified Invoice System based on Consumption Tax Act amendment; E‑Record Retention Law amended 2023.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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