Features of electronic invoicing in Japan

From October 1, 2023, Japan will introduce a new invoice system called the Qualified Invoice Method. Under the new system, a Japanese Consumption Taxpayer must retain a qualified invoice issued by a registered invoice issuer in order to claim input tax credit. 

EIPA and the Japanese government have been working together with OpenPEPPOL to develop a Japanese standard since September 2021. The Japanese model is based on PINT, the international version of Peppol based on BIS Billing 3.0. This version is designed to meet international requirements and allows for the addition of local specifications. The Peppol Authority in Japan has certified EDICOM as an authorized Peppol service provider in the country, following evaluation by the Digital Agency.

Tax Authority

Tax Authority

National Tax Agency & Digital Agency
 

Obligation

Obligation

There is no obligation to use electronic formats, but from October 1, 2023, Japan will require the use of qualified invoices (Qualified Invoice base method), which can be exchanged electronically using the Peppol network. The Japanese Digital Agency recommends and promotes the use of the Peppol format for the exchange of electronic invoices.

Administrative procedures required

Administrative procedures required

For a company to send a qualified invoice, it is necessary to be registered with the Tax Authority and obtain the JCT code (14 digits).

Invoice format

Invoice format

PEPPOL BIS Standard Invoice JP PINT

Electronic signature

Electronic signature

Not mandatory.

Useful links

Useful links

https://www.digital.go.jp/ 

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