Japan's qualified invoice system explained (2026 update)
InvoiceForge editorial team8 分
TL;DR
- Japan's qualified-invoice system requires buyers to hold a 'qualified invoice' to claim consumption-tax input credit
- Only registered 'qualified invoice issuers' can issue them, identified by a T + 13-digit registration number
- Six fields are mandatory: registration number, transaction date, contents, per-rate totals, per-rate tax amounts, recipient name
What is Japan's qualified invoice system?
The qualified invoice system (適格請求書等保存方式) took effect on October 1, 2023. Buyers can only claim input-tax credit on consumption tax if they hold a 'qualified invoice' issued by a registered qualified-invoice issuer.
Only entities registered with the tax office can issue qualified invoices. Each issuer carries a T + 13-digit registration number that must appear on every invoice. Tax-exempt businesses (annual revenue ≤ ¥10M) can opt to register, but if they don't, their buyers cannot claim input credit and most B2B relationships become commercially difficult.
What information is required on a qualified invoice?
The National Tax Agency requires six fields:
- Issuer name and registration number (T+13 digits)
- Transaction date
- Transaction details (with reduced-rate flag if applicable)
- Per-rate subtotals and applicable rate(s)
- Per-rate consumption-tax amounts
- Recipient name
よくある質問
- Should foreign sole proprietors register as qualified-invoice issuers?
- If your customers are Japanese corporations, they will likely require it — without your T-number they cannot claim input-tax credit on your invoices. If you only sell to individuals or to tax-exempt customers, registration is optional.
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