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Country Guide · Asia

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Japan

Covered by Complyance

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.

E-invoicing

Status
Not required
Format
Qualified Invoice format under Consumption Tax Act; may be paper or electronic. Peppol JP PINT supported but not mandatory.
Infrastructure
No single national clearance platform. Peppol network (JP PINT) available and promoted by Digital Agency.
Model
Post-audit VAT model; electronic retention required if invoice stored digitally.

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

Tax authority
National Tax Agency (NTA); Digital Agency supports Peppol JP PINT adoption.
Archiving period
Minimum 7 years retention under tax law; certain corporate cases may require up to 10 years.
E-signature
Not mandatory; integrity ensured via audit trail and ERRL-compliant storage controls.
Regulation
Consumption Tax Act amendments (Qualified Invoice System, 2023); Electronic Record Retention Law (amended, fully effective 2024).

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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Japan E-Invoicing Overview | Complyance