Return to mapElectronic Invoicing in Japan
Analysis of the electronic invoicing system in Japan under the Qualified Invoice Method, the recommended use of the Peppol standard, the steps required to register and issue qualified invoices, and the legal requirements associated with the JCT.
Characteristics of Electronic Invoicing in Japan
Since October 1, 2023, Japan has applied a new invoicing model for its Consumption Tax (Japanese Consumption Tax, JCT), known as the Qualified Invoice Method（適格請求書等保存方式）. This system remains in effect in 2025 and allows the use of electronic invoices for transactions subject to the JCT. However, there is no general obligation to issue invoices in electronic format. The Japanese government and the EIPA (Japan Peppol Authority), in collaboration with OpenPeppol, have developed a national standard based on PINT (Peppol International Invoice), an international version of Peppol BIS Billing 3.0 adapted to local requirements.
Mandatory Use
Since October 1, 2023, in order to qualify for input tax deductions under the JCT, it is necessary to issue and receive qualified invoices that meet established legal requirements. These invoices may be issued in paper or electronic format, as long as they meet the formal criteria. While not mandatory, the Digital Agency recommends using Peppol as the model for electronic invoice exchange.
Administrative Requirements
Companies wishing to issue qualified invoices must:
Register with the National Tax Agency and obtain a ID JCT (14 digits).
Configure their electronic invoicing system to comply with the Peppol PINT standard if opting for electronic exchange.
Invoice Workflow
Electronic invoices in Japan can be exchanged via the Peppol network using an authorized Peppol Access Point. This enables the secure and standardized transmission of qualified invoices in line with international standards.
Invoice Format
The required format to operate within the Peppol network in Japan is the Peppol BIS Standard Invoice JP PINT.
This format is based on BIS Billing 3.0 and incorporates the necessary local specifications to comply with Japan’s qualified invoice system.
Electronic Signature
The use of an electronic signature is not mandatory for qualified invoices.
Invoice Archiving
Qualified invoices must be stored for a minimum of 7 years.
Fiscal Control
To be considered qualified, an invoice must include the following elements:
- Name and JCT identification number of the issuer.
- Date of issuance.
- Details of the billed items.
- Amounts subject to different tax rates.
- Consumption tax amount.
- Client's name.
Frequently Asked Questions
What is the Qualified Invoice Method?
It is the Japanese invoicing system approved under the JCT framework, which requires invoices to meet specific requirements in order for input tax to be deductible.
Is it mandatory to use Peppol in Japan?
No, it is not mandatory, but the Japanese Digital Agency recommends it as the standard for exchanging qualified invoices.
What is the JCT ID?
It is the tax identification number required to issue qualified invoices and must appear on invoices for them to be valid.
Which companies are required to register for the JCT?
Any company that wants to issue qualified invoices and allow its customers to deduct the consumption tax must register and obtain a JCT ID.
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